Opinion
25332-21L
01-10-2023
WILLIAM HOWARD KEENAN, JR. & PAMELA C. KEENAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Richard T. Morrison Judge
On February 4, 2020, respondent sent petitioners a notice of proposed levy under section 6330(a). After a hearing, the Appeals office made a determination. Petitioners appealed that determination to this Court.
Petitioners contend that their tax liability for the tax year ended March 31, 2017, was fully paid when the notice of proposed levy was issued. Respondent contends that this tax liability was not fully paid when the notice of proposed levy was issued, but that it was fully paid later. Respondent states that it will not levy to collect the liability because the liability has been fully paid.
Internal Revenue Code section 6330(a) provides that before respondent can levy to collect a tax liability, it must first send the taxpayer a notice of proposed levy that gives the taxpayer the right to a hearing before the Appeals Office. A taxpayer dissatisfied with the determination of the Appeals Office may appeal the determination to the Tax Court. Sec. 6330(d)(1).
We need not resolve the dispute as to whether the tax liability was fully paid when the notice of proposed levy was issued. All that matters is that the tax liability is fully paid now and that respondent will not levy to collect the liability. The case is moot.
Given the foregoing, it is
ORDERED that respondent's December 7, 2022 motion to dismiss on ground of mootness is granted.