Opinion
8150-21S
11-03-2022
KAREN LYNN HODSON, PETITIONER AND BRETT HODSON, INTERVENOR, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
This case is calendared for trial at the Court's Trial Session set to commence on November 7, 2022, in Cleveland, Ohio.
On October 17, 2022, respondent filed with the Court a Motion to Dismiss on Grounds of Mootness. Respondent informed the Court that on March 8, 2021, petitioner (Ms. Hodson) filed with the Court a Petition for Determination of Relief from Joint and Several Liability on a Joint Return, for which the taxable year at issue is 2018. At the time of the filing, there was an underpayment of tax due for taxable year 2018 in the amount of $28,703.00. Respondent's motion informed the Court that on September 7, 2021, the intervenor (Mr. Hodson) made a payment of $16,000.00, and on September 23, 2021, made a second payment of $15,805.00. These payments were made after the Petition was filed and satisfied the outstanding joint and several liabilities for taxable year 2018.
Respondent's motion likewise informed the Court that, due to the full payment of the outstanding liabilities, petitioner's claim for relief under I.R.C § 6015(f) for the taxable year 2018 is rendered moot and Ms. Hodson no longer wished to pursue her claim for relief pursuant under I.R.C. § 6015. Petitioner Ms. Hodson and intervenor Mr. Hodson s confirmed via telephone call with the Court that neither party believed this case should move forward, as the outstanding liabilities were paid in full by the intervenor Mr. Hodson.
Upon due consideration, and for cause, it is
ORDERED that petitioner's request for relief from joint and several liability under I.R.C § 6015(f) on a joint return, for the 2018 taxable year denied as moot. It is further
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness, filed with the Court on October 17, 2022, is granted in that this case is dismissed as moot, due to the outstanding liabilities for the taxable year 2018 being satisfied in full.