Opinion
6640-22SL
03-28-2023
MOUNTAIN STATES ELECTRIC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6330(d) case is before the Court on respondent's motion for summary judgment, filed January 26, 2023, and respondent's motion to dismiss for lack of jurisdiction as to 2016, filed February 3, 2023. Both motions were heard in Denver, Colorado, on March 27, 2023.
Counsel for respondent appeared, advised the Court that the underlying liabilities for the years 2017 and 2018 have been conceded by respondent, and noted that respondent is no longer requesting the relief sought in respondent's motion for summary judgment. Respondent's counsel further argued in support of the motion to dismiss so much of the case that relates to 2016 on the ground that respondent has not made a determination with respect to petitioner's federal tax liability that could support the Court's jurisdiction over that year in this case. An officer for petitioner appeared on petitioner's behalf, acknowledged respondent's concessions and offered no objection to dismissing so much of this case as relates to 2016 for lack of jurisdiction on the ground advanced by respondent.
Premises considered, and for cause set for more fully in the transcript of the proceedings, it is ORDERED that respondent's motion for summary judgment is denied. It is further
ORDERED that respondent motion to dismiss for lack of jurisdiction with respect to 2016 is granted, and so much of this case that relates to that year is dismissed for lack of jurisdiction because there has been no showing that respondent has acted or failed to act in any manner that could support the Court's jurisdiction over that year in this case.
To give effect to the foregoing, it is further ORDERED that this case is dismissed as moot.