Opinion
12666-20L
03-11-2022
Christopher McElroy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge
On March 8, 2022, respondent filed a Motion To Dismiss on Ground of Mootness asserting that so much of this case relating to taxable year 2014 is moot because petitioner's tax liability for 2014 has been fully abated and the proposed levy is no longer necessary. Respondent states in his motion to dismiss that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss on Ground of Mootness is granted in that so much of this case relating to taxable year 2014 is dismissed.