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Henry v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 7669-15L (U.S.T.C. Mar. 24, 2023)

Opinion

7669-15L

03-24-2023

THEODORE HENRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge.

On March 23, 2023, the parties filed a joint Motion to Dismiss on Ground of Mootness. The parties assert therein that, subsequent to the filing of the petition, petitioner's liability for I.R.C. §6672 penalties for the periods at issue has been paid in full and the proposed levy is no longer necessary. As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006)

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed.


Summaries of

Henry v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 7669-15L (U.S.T.C. Mar. 24, 2023)
Case details for

Henry v. Comm'r of Internal Revenue

Case Details

Full title:THEODORE HENRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 7669-15L (U.S.T.C. Mar. 24, 2023)