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Kurz v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 34297-21L (U.S.T.C. Mar. 24, 2023)

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.


Summaries of

Kurz v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 34297-21L (U.S.T.C. Mar. 24, 2023)
Case details for

Kurz v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT H. KURZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 34297-21L (U.S.T.C. Mar. 24, 2023)