Opinion
10229-19L
12-14-2021
Jim Lee & Cindy Lee Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Joseph H. Gale, Judge
On October 26, 2021, respondent filed a Motion to Dismiss on Ground of Mootness. Respondent represents therein that petitioners do not object to our granting the Motion. For the reasons outlined in respondent's Motion, we agree that this case is moot and must be dismissed on that basis.
The foregoing considered, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted, and this case is hereby dismissed as moot.