Opinion
12671-20L
08-23-2022
ALLAN B. GANTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Juan F. Vasquez, Judge.
On August 16, 2022, respondent filed a Motion to Dismiss on Ground of Mootness that included unredacted information. On that same day, respondent filed another Motion to Dismiss on Ground of Mootness asserting therein that this case is moot because subsequent to the filing of the petition, the trust fund recovery penalty (TFRP) liabilities for the taxable periods ending September 30, 2013, December 31, 2013, September 30, 2014, December 31, 2014, March 31, 2015, June 30, 2015, March 31, 2016, and June 30, 2016, have been paid in full, and the collection action with respect to the aforementioned periods is no longer necessary.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed August 16, 2022, docket entry # 19, is hereby stricken from the record in this case. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed on ground of mootness.