Opinion
21525-21L
03-31-2022
Ryan Lehi Mechem & Kelli Ellington Mechem Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
James S. Halpern Judge
On March 21, 2022, respondent moved to dismiss the above case on grounds of mootness given that, subsequent to the filing of the petition, petitioners' income tax liabilities for the taxable year 2017 has been paid in full, and the lien is no longer necessary. The motion states respondent has not been able to ascertain whether petitioners object to the motion. Pursuant to an informal call with the undersigned's Chambers Administrator on March 24, 2022, petitioner husband states there is no objection. Substantially for the reasons set forth, it is
ORDERED that the motion to dismiss is granted and this case is dismissed on grounds of mootness.