Opinion
8334-21L
11-29-2022
GISCARD S. NGONGANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge.
On November 21, 2022, respondent filed a Motion to Dismiss on Grounds of Mootness (Doc. 21) and stated therein that petitioner's tax liabilities for tax years 2014-16 are now paid in full. As a result, respondent no longer needs nor intends to levy to collect petitioner's income tax liabilities for tax years 2014, 2015, or 2016. Respondent attached to his motion the account transcripts for petitioner's taxable years 2014-16 reflecting an account balance of zero. Respondent's motion also represents 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).
Considering the foregoing, it is
ORDERED that respondent's aforementioned motion is granted, and this case is dismissed on the ground of mootness.