Opinion
14544-22S
08-18-2022
MICHAEL D. HARTE & BONNY R. HARTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 17, 2022, respondent filed a document designated as a Motion to Dismiss on Ground of Mootness. Therein, respondent seeks to dismiss as moot so much of this case as pertains to a notice of determination concerning collection action issued for the taxable year 2017 on the basis that petitioners' income tax liability for that year has been paid in full, and respondent no longer needs nor intends to levy to collect it. Respondent states that petitioners' position on the Motion is not known.
In the Motion, and the Answer, filed August 18, 2022, respondent acknowledges that the remaining portion of the Petition, filed June 29, 2022, is valid, insofar as it pertains to a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement). However, the record is not clear as to whether respondent issued a final determination or whether the Court's jurisdiction arises from a failure to so act within 180 days.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is recharacterized as a Motion to Dismiss on Ground of Mootness as to Notice of Determination Concerning Collection Action. It is further
ORDERED that, on or before September 19, 2022, petitioners shall file an objection, if any, to respondent's just-referenced Motion. Failure to comply with this Order may result in the granting of the Motion to Dismiss. It is further
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket number in this case and other records of her office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before September 19, 2022, respondent shall file a response to this Order and shall attach a copy of the notice of final determination for disallowance of interest abatement claim, if any, upon which this case is based. If no such notice was issued, respondent shall so state in his response.