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Nelson v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 30545-21L (U.S.T.C. Nov. 21, 2022)

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.


Summaries of

Nelson v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 30545-21L (U.S.T.C. Nov. 21, 2022)
Case details for

Nelson v. Comm'r of Internal Revenue

Case Details

Full title:KEITH M. NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 21, 2022

Citations

No. 30545-21L (U.S.T.C. Nov. 21, 2022)