Johnson v. Comm'r of Internal Revenue

Full title: MATTHEW A. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Apr 28, 2022

No. 25432-21L (U.S.T.C. Apr. 28, 2022)

Opinion

25432-21L

04-28-2022

MATTHEW A. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

JOSEPH W. NEGA JUDGE

ORDER OF DISMISSAL

JOSEPH W. NEGA JUDGE

This collection due process case is currently calendared for an in-person hearing at the session of the Court scheduled to commence Monday May 2, 2022 in San Diego, California. On March 3, 2022, respondent filed a Motion for Summary Judgment. By Order issued April 14, 2022, the Court set respondent's Motion for Summary Judgment for hearing at the May 2, 2022, trial session in San Diego. On April 18, 2022, respondent filed a Motion to Dismiss on Ground of Mootness (respondent's motion).

In respondent's motion, respondent seeks the dismissal of this case on the ground that there is no longer a justiciable controversy between the parties. Respondent represents that, subsequent to the filing of the Petition in this case, petitioner has paid all outstanding tax, penalties, and interest with respect to tax years 2017 and 2018 (years at issue). Respondent further represents that he has released the federal tax lien as to petitioner and no longer intends to attach a lien or to levy with respect to petitioner's liabilities for the years at issue. Finally, respondent represents that petitioner does not object to the granting of this motion.

Respondent filed as exhibits petitioner's updated account transcripts for the years at issue and a Form 668 (Z), Certificate of Release of Federal Tax Lien, which establish that the liabilities have been satisfied and that the lien has been released. Given that evidence and petitioner's non-objection to respondent's motion, we agree that the case is moot and will grant respondent's motion. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 5-6 (2006).

Upon due consideration and for cause, it is

ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed April 18, 2022, is granted, and this case is dismissed on the ground of mootness. It is further

ORDERED that respondent's Motion for Summary Judgment, filed March 3, 2022, is denied as moot.