From Casetext: Smarter Legal Research

Ngongang v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 8334-21L (U.S.T.C. Nov. 29, 2022)

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.


Summaries of

Ngongang v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 8334-21L (U.S.T.C. Nov. 29, 2022)
Case details for

Ngongang v. Comm'r of Internal Revenue

Case Details

Full title:GISCARD S. NGONGANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 8334-21L (U.S.T.C. Nov. 29, 2022)