Opinion
4758-19L
08-16-2022
REGINALD LLOYD IKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case was calendared for trial at the Court's Columbus, Ohio Trial Session set to commence on February 1, 2021. On January 11, 2021, the Court issued an Order striking this case for trial and remanding this case to the IRS Office of Appeals for administrative hearing. This Division of the Court retained jurisdiction on January 11, 2021.
On August 4, 2022, respondent filed with the Court a Motion to Dismiss on Grounds of Mootness. Respondent informed the Court that petitioner's assessed income tax liability for the taxable year 2017 has been abated in full, respondent's federal tax lien has been released, and this case should therefore be dismissed as moot. Respondent also noted that petitioner had no objection to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness, filed August 4, 2022, is granted and this case is dismissed as moot.