Opinion
34297-21L
03-24-2023
ROBERT H. KURZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Travis A. Greaves Judge
On March 21, 2023, respondent filed a motion to dismiss on grounds of mootness. Respondent's motion states that the tax liabilities for the periods ending December 31, 2012, December 31, 2015, and December 31, 2016, have been paid and the proposed levies at issue in this case are no longer necessary. Petitioner does not object to the granting of respondent's motion.
As there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore grant respondent's motion to dismiss on ground of mootness. Upon due consideration, it is
ORDERED that respondent's motion to dismiss on grounds of mootness is granted and this case is dismissed.