Opinion
5787-19L
12-01-2021
Mundo Tile LTD Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
ELIZABETH CREWSON, PARIS JUDGE
This case comes before the Court on respondent's Motion to Dismiss on the Ground of Mootness and stated therein that the tax liability for the taxable periods and years at issue have been paid in full and a notice of Federal Tax lien or a levy is no longer necessary. This case having been previously assigned to Judge Elizabeth Crewson Paris for the purpose of consolidation for settlement purposes. Respondent attached to his motion the account transcript for petitioner's taxable periods and years reflecting an account balance of zero. Respondent's motion also reflects that petitioner does not object to the granting of the motion to dismiss.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006).
Giving due regard to the representations contained in respondent's motion and taking into account the representation that the underlying liabilities in this case have been paid, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness is granted, and this case is dismissed on grounds of mootness.