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Gantes v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 12671-20L (U.S.T.C. Aug. 23, 2022)

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.


Summaries of

Gantes v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 12671-20L (U.S.T.C. Aug. 23, 2022)
Case details for

Gantes v. Comm'r of Internal Revenue

Case Details

Full title:ALLAN B. GANTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 23, 2022

Citations

No. 12671-20L (U.S.T.C. Aug. 23, 2022)