Opinion
16030-22L
02-24-2023
MARCIA A. GUAMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge.
This case is currently calendared for trial during the Court's May 1, 2023, Las Vegas, Nevada, trial session. On February 9, 2023, respondent filed a Motion to Dismiss on Ground of Mootness (Doc. 12) and a Declaration of Adria L. Vondra (Doc. 13). On February 15, 2023, respondent filed a second Motion to Dismiss on Ground of Mootness (Doc. 14). The second Motion to Dismiss on Ground of Mootness appears to be a duplicate of the first, except it references the correct tax year, 2017.
Respondent requests that the case be dismissed as moot on the ground that the "additional tax liability assessed for tax year 2017 has been abated and the proposed levy is no longer necessary." Petitioner does not object to the granting of the Motion. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss on Ground of Mootness filed on February 9, 2023 (Doc. 12), is deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness filed February 15, 2023, is granted, and this case is dismissed as moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).