Opinion
27304-21L
07-29-2022
MICHAEL MYRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge
This collection due process (CDP) case has been calendared for trial on the Court's September 26, 2022 Trial Session in Las Vegas, Nevada.
On July 22, 2022, respondent filed a Motion to Dismiss on Grounds of Mootness. Respondent represented that, after the petition in this case was filed, petitioner paid his tax liability for 2014, 2015, 2017, and 2019, the taxable years at issue. Respondent represented that the Notice of Federal Tax Lein ("NFTL") for the taxable years 2014, 2015, 2017, and 2019 has been released and there is no longer any need for collection action. Respondent accordingly urges that this action is no longer justiciable, this case is moot, and therefore should be dismissed. Respondent further represented to the Court that petitioner's counsel has no objection to the granting of the Motion to Dismiss on Grounds of Mootness.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness, filed with the Court on July 22, 2022, is granted and this case is dismissed as moot.