Opinion
30545-21L
11-21-2022
KEITH M. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge.
On November 15, 2022, the parties filed a joint Motion to Dismiss on Grounds of Mootness (Doc. 12) and stated therein that petitioner's unpaid balances listed in the Notice of Determination, dated June 23, 2021, and upon which this case is based, have been reduced to zero.
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).
Considering the foregoing, it is
ORDERED that the parties' joint Motion to Dismiss on Grounds of Mootness is granted, and this case is dismissed on the ground of mootness.