Opinion
9450-23S
07-17-2024
KELLY A. NICHOLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's Salt Lake City, Utah, Hybrid-S Trial Session scheduled to commence on October 28, 2024.
On June 13, 2023, Ms. Nichols filed the Petition in this case in response to a notice of determination dated March 20, 2023, denying her relief from joint and several liability under I.R.C. section 6015(f) for taxable year 2019.
On July 15, 2024, the Commissioner filed a Motion to Dismiss on Ground of Mootness (Motion) stating therein that Ms. Nichols "does not wish to pursue her claim for relief pursuant to I.R.C. section 6015 subsequent to the full payment of the outstanding liability" and that Ms. Nichols "is also not seeking a refund". Additionally, the Motion states that Ms. Nichols does not object to the granting of the motion. Cases such as Ms. Nichols are referred to as "stand alone" innocent spouse relief cases, in that they are independent of any deficiency proceeding. Given the posture of the case as a stand-alone innocent spouse case, we will grant the Commissioner's Motion. Cf. Davidson v. Commissioner, 144 T.C. 273, 276-79 (2015).
Upon due consideration of the Commissioner's Motion, Ms. Nichols' assent to the Court granting the Motion, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness, filed July 15, 2024, is granted, and this case is dismissed on the stated ground.