Opinion
12953-20L
12-16-2021
Charles R. Hayes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge
This is a "collection due process" case that petitioner initiated in order to challenge a "Notice of Determination" issued by the Office of Appeals of the Internal Revenue Service, sustaining a notice of intent to levy. On December 15, 2021, however, the Commissioner filed a motion (Doc. 7) to dismiss this case as moot, asserting that "subsequent to the filing of the petition, the liabilities for the periods at issue have been paid in full and the proposed levy is no longer necessary" and that "respondent's counsel spoke with petitioner's representative/power of attorney who advised that petitioner had full-paid all periods at issue and further advised that petitioner consents to the dismissal of the action."
However, no representative has filed an appearance in this case on petitioner's behalf. We assume that the representative to whom the motion refers is someone as to whom petitioner has signed a Form 2848, "Power of Attorney, and that this representative has been helpful to the progress of this case. But when it comes to speaking for petitioner as to his position in the litigation, we ought to be hearing from the petitioner himself or from someone who has formally entered an appearance on his behalf. It is therefore
ORDERED that, no later than January 17, 2022, petitioner shall file a response to the Commissioner's motion, stating whether or not he consents to the dismissal of this case as moot. It is further
ORDERED that the Clerk of the Court shall serve this order on petitioner both at his address that appears of record in this Court and at the additional address that appears on the certificate of service attached to the Commissioner's motion to dismiss.