Opinion
411-22L
07-22-2024
PAMELA LEITER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge.
On July 19, 2024, respondent filed a Motion to Dismiss on the Ground of Mootness. Therein respondent moves to dismiss this case as moot given that there is no remaining federal income tax liability for petitioner's taxable year 2010, which is the only taxable period at issue in the Notice of Determination Concerning Collection Action upon which this case is based. Respondent further represents that the proposed lien has been released and that petitioner does not object to the granting of the motion.
Under these circumstances, there is no longer a case or controversy and the matter is moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006).
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed.