Opinion
14083-22L
03-08-2024
LAURENCE GLUCK & SANDRA PRUSOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On March 7, 2024, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moved to dismiss on the ground that, as a result of the subsequent filing of an amended income tax return and resultant determination that petitioners have no income tax liability for 2018, respondent no longer needs or intends to levy to collect from petitioner the income tax liability for such 2018 year that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further stated in the motion that petitioners do not object to the granting thereof.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.