Opinion
22614-16L
07-20-2022
LEVI G. MCCATHERN & ASHLEA W. MCCATHERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On April 29, 2022, respondent filed a Motion to Dismiss on Ground of Mootness. Therein, respondent requests that this case be dismissed as moot on the ground that the federal income tax liabilities that are the subject of the Notice of Determination have been paid in full, and, consequently, the collection actions at issue are no longer necessary. See Green-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). Neither petitioner objects to the granting of the Motion.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Motion to Dismiss is granted, and this case is dismissed on the ground of mootness. It is further
ORDERED that respondent's Motion for Summary Judgment, filed August 3, 2017, is denied as moot.