Opinion
14382-19
06-14-2021
Jakob Guggenthaler, Petitioner and Heather Ann Rutecki, Intervenor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge
This case was continued from the Court's October 2020, Miami, Florida, remote trial session, and jurisdiction was retained by the undersigned.
Petitioner Jakob Guggenthaler filed a petition in this case seeking review of respondent's final determination dated May 3, 2019, denying him relief under I.R.C. section 6015(f). On June 2, 2021, Mr. Guggenthaler filed an unopposed motion to dismiss or withdraw petition asking the Court to voluntarily dismiss his petition. In Davidson v. Commissioner, 144 T.C. 273 (2015), the Court held that a standalone innocent spouse case may be dismissed upon motion by a petitioner. We further note that the motion indicated that Intervenor Heather Ann Rutecki paid the liability in full, which renders this case moot. We, therefore, will grant the motion to dismiss on the grounds of mootness. Accordingly, it is
ORDERED that Mr. Guggenthaler's motion to dismiss or withdraw petition is granted, in that this case is dismissed as moot.