Opinion
12911-22L
11-07-2022
RICHARD MOODY & SONS CONSTRUCTION CO., LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
This I.R.C. section 6330(d) case is before the Court on respondent's Motion To Dismiss on Ground of Mootness, filed October 12, 2022. Respondent moves to dismiss this case as moot because the income tax liability for tax year 2017 has been fully paid and the proposed levy for that year is no longer necessary. In addition, respondent notes the lien with respect to tax year 2017 has been released. On November 4, 2022, petitioner filed its Objection to respondent's motion.
For the reasons set forth in respondent's motion, we will dismiss this case as moot. See Kelby v. Commissioner, 130 T.C. 79, 84-85 (2008) (noting that where the validity of the Commissioner's assessment or the proposed levy is not fairly in dispute and the liability for a taxable year or taxable period that is the subject of the proposed levy has been fully satisfied, the issues related to that taxable year or taxable period are moot); Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
The foregoing and the premises considered, it is
ORDERED that respondent's Motion To Dismiss on Ground of Mootness, filed October 12, 2022, is granted and this case is dismissed.