Opinion
10842-21L
09-28-2023
EMMANUEL FARID HEREDIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Juan F. Vasquez, Judge
On May 24, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. On September 13, 2023, petitioner filed a response thereto. On July 10, 2023, respondent filed a Motion for Summary Judgment with a supporting Declaration. The Court ordered petitioner to file any objection thereto on or before August 18, 2023. No objection was received by petitioner. This case was called from the calendar for the Trial Session of the Court at Los Angeles, California, on September 11, 2023, and there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed May 24, 2023, is granted and this case is dismissed on ground of mootness. It is further
ORDERED that respondent's Motion for Summary Judgment, filed July 10, 2023, is denied as moot.