Opinion
12769-23SL
11-15-2023
DENISE A. KELLY, MICHAEL KELLY, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the remote session of the Court scheduled to commence on February 20, 2024.
On November 13, 2023, respondent filed a Motion to Dismiss the Taxable Year 2011 for Mootness (motion). Respondent informed the Court that petitioner's tax liability as to tax year 2011 has been fully satisfied, respondent does not intend to proceed with any further collection action for that year, and there is not any remaining case or controversy with respect to petitioner's tax year 2011 to sustain this Court's jurisdiction. Green-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent noted in his motion that he spoke with Michael Kelly, next friend to petitioner, and petitioner does not object to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss the Taxable Year 2011 for Mootness, filed November 13, 2023, is granted, and so much of this case relating to tax year 2011 is dismissed as moot.