Opinion
14635-22L
02-10-2023
KEVIN MICHAEL KELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 13, 2023, in Baltimore, Maryland.
On December 15, 2022, respondent filed a motion for summary judgment and a declaration of Bradley C. Plovan in support of motion for summary judgment. On January 19, 2023, petitioner filed a response to motion for summary judgment.
On February 8, 2023, respondent filed a motion to dismiss on ground of mootness with respect to petitioner's taxable period ending December 2005. In that motion, respondent asserts that the collection period imposed by section 6502(a)(1) for petitioner's 2005 income tax assessment expired prior to petitioner requesting a Collection Due Process hearing. Additionally, respondent indicates that petitioner has no objection to the granting of respondent's motion.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
On February 8, 2023, at 12:12 p.m., respondent filed a motion to withdraw. In that motion, respondent represents that the parties have reached a basis of settlement and requests that respondent's motion for summary judgment filed December 15, 2022, be withdrawn. On the same day, at 12:18 p.m., respondent filed a motion to withdraw. Upon review of respondent's filings, it appears to the Court that respondent's motion to withdraw filed at 12:12 p.m. is duplicative of respondent's motion filed at 12:18 p.m. Accordingly, the Court will strike respondent's duplicative filing.
On February 8, 2023, respondent filed a status report.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss on ground of mootness filed February 8, 2023, is granted and this case is dismissed on the ground of mootness insofar as it relates to petitioner's taxable period ending December 2005. It is further
ORDERED that respondent's motion to withdraw filed February 8, 2023, at 12:18 p.m., at Docket Index No. 18, is stricken from the record. It is further
ORDERED that respondent's motion to withdraw filed February 8, 2023, is granted and respondent's motion for summary judgment filed December 15, 2022, is hereby withdrawn. It is further
ORDERED that this case is stricken from the Court's February 13, 2023, Baltimore, Maryland, trial session and is continued. It is further
ORDERED that, on or before March 15, 2023, the parties shall file a signed proposed stipulated decision or a joint status report reflecting the then-present status of this case. It is further
ORDERED that jurisdiction is retained by the undersigned.