Opinion
21398-21L
05-04-2023
CHARLENE F. GOEAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch Judge
On May 3, 2023, the Commissioner filed a Motion to Dismiss on Ground of Mootness and stated therein that petitioner's tax liability for the tax periods ending December 31, 2014, March 31, 2015, June 30, 2015, September 30, 2015, December 31, 2015, and March 31, 2016, have been paid in full and the proposed levy is no longer necessary. The Commissioner attached to his motion the account transcripts for petitioner's taxable periods December 31, 2014, March 31, 2015, June 30, 2015, September 30, 2015, and December 31, 2015, reflecting an account balance of zero; and for petitioner's tax period ending March 31, 2016, reflecting a credit balance of $12.72. The Commissioner's motion also reflects that petitioner does not object to the granting of the motion to dismiss.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006). Considering the foregoing, it is
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness filed May 3, 2023, is granted, and this case is dismissed on the ground of mootness.