Opinion
26066-21L
09-16-2022
JO ANN LEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Tamara W. Ashford Judge
This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On September 9, 2022, respondent filed an unopposed Motion to Dismiss on Ground of Mootness. Therein, respondent moves, pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure, to dismiss this case as moot on the ground that, subsequent to the filing of the petition in this case, the income tax liabilities for the 2005, 2006, and 2007 taxable years (which are the years at issue) no longer exist and as a result respondent no longer needs or intends to levy to collect those liabilities. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed September 9, 2022, is granted, and this case is dismissed as moot.