Opinion
10364-22L
07-24-2024
JACOB MINANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried, Special Trial Judge
On July 24, 2024, respondent filed a Motion to Dismiss on Ground of Mootness as to the taxable period ending June 30, 2017. Respondent asserts in his motion that the June 30, 2017, civil penalty tax liability is fully paid as the result of the application of a credit transfer from the taxable period ending June 30, 2020. Respondent further asserts that there is no remaining case or controversy as to the taxable period ending June 30, 2017, and that so much of this case as pertains to that period should be dismissed. Respondent has advised the Court that petitioner does not object to the granting of the motion.
Premises considered, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 24, 2024, is granted in that so much of this case relating to the taxable period ending June 30, 2017, is dismissed.