Opinion
10833-19L
02-04-2022
Kirk E. Heaton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
David Gustafson Judge
On January 27, 2022, the parties filed a joint status report (Doc. 32), stating that petitioner had provided to respondent proof of payment of the liabilities at issue here and stating that "[o]nce respondent processes the payment, and there is no longer a balance on petitioner's account for tax year 2006, respondent will file a motion to dismiss the case for mootness". On February 3, 2022, the Commissioner filed a motion (Doc. 34) to dismiss the case on grounds of mootness, stating that "the tax liability for taxable year 2006 has been paid in full and the proposed levy is no longer necessary", citing Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006), and stating that "Petitioner does not object to the granting of this motion". It is
ORDERED that the unopposed motion is granted and that this case is dismissed as moot.