Opinion
24708-16L
07-26-2022
PHILIP D. KELSO & LYNETTE KELSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On July 22, 2022, respondent filed a motion to dismiss on ground of mootness and to strike as to the taxable year 2014. Therein, respondent seeks dismissal of this case, insofar as it relates to petitioner's federal income tax liability for the 2014 taxable year, on the ground of mootness because petitioner's tax liabilities for such year has been paid in full. Respondent represents that he therefore no longer needs nor intends to levy to collect the aforementioned liability. He further represents that petitioner does not object to the granting of the motion.
In view of this circumstance, we conclude that so much of this case as it relates to the 2014 taxable year is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as it relates to the 2014 taxable year is hereby dismissed as moot. All references in the petition to such year is hereby deemed stricken from the Court's record in this case.