Opinion
36618-21L
03-23-2022
Tolbert B. Marks & Sharilyn R. Marks Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss on Ground of Mootness as to the 2014, 2015, and 2017 taxable years, filed February 28, 2022, by petitioners herein. Subsequently, on March 22, 2022, respondent filed a response to such motion, indicating that efforts to reapply payments to petitioners' various tax years, which could impact the concept of mootness in this proceeding, remained ongoing.
Accordingly, the premises considered, and to clarify the record herein, it is
ORDERED that petitioners' February 28, 2022, motion shall be recharacterized as a Motion To Dismiss on Ground of Mootness as to 2014, 2015, and 2017. It is further
ORDERED that respondent's March 22, 2022, response shall be recharacterized as a Response to Motion To Dismiss on Ground of Mootness as to 2014, 2015, and 2017. It is further
ORDERED that, on or before May 4, 2022, respondent shall file a supplement to the just-referenced response and shall advise as to the then-present status of petitioners' 2015 and 2017 tax years with respect to payments and mootness.