Opinion
23464-22SL
04-03-2023
MARIO J. LOOR & ROCIO D. LOOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On February 21, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. Respondent asserts therein that, subsequent to the filing of the Petition, respondent partially abated petitioners' tax liability for the taxable year 2016; petitioners paid the remaining balance for that year; and the notice of federal tax lien was withdrawn. 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).
Upon due consideration, there being no objection to the granting of the Motion, and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.