Opinion
7563-23SL
03-29-2024
JAY M. MCDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On February 16, 2024, respondent filed in the above-docketed case a Motion To Dismiss on Ground of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of subsequent payment in full, respondent no longer needs or intends to levy to collect from petitioner the tax liabilities for periods in 2015, 2016, 2018, and 2019 that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.