From Casetext: Smarter Legal Research

Moody v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 12911-22L (U.S.T.C. Nov. 7, 2022)

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.


Summaries of

Moody v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 12911-22L (U.S.T.C. Nov. 7, 2022)
Case details for

Moody v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD MOODY & SONS CONSTRUCTION CO., LLC, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 12911-22L (U.S.T.C. Nov. 7, 2022)