Opinion
12953-20L
01-26-2022
Charles R. Hayes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
David Gustafson Judge
This is a "collection due process" case that petitioner initiated pursuant to I.R.C. section 6330(d) 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 to collect penalties assessed pursuant to section 6672 for unpaid trust fund employment taxes for 15 calendar quarters ending June 30, 2018. This case was scheduled to be tried at a session of the Tax Court in Winston-Salem beginning February 7, 2022. However, on December 15, 2021, the Commissioner filed a motion to dismiss (Doc. 7) on grounds of mootness, citing Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006), and asserting that "petitioner paid all outstanding civil penalties and interest for the periods at issue in this case." The motion states that "respondent no longer needs nor intends to levy to collect the liabilities that gave rise to the petition in this case".
The motion also states that "respondent's counsel spoke with petitioner's representative/power of attorney who . . . 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 therefore ordered petitioner to file a response to the Commissioner's motion by January 17, 2022, stating whether or not he consents to the dismissal of this case as moot.
The Court has not received any filing from petitioner. It is therefore
ORDERED that the Commissioner's motion is granted, and this case is dismissed 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.