Opinion
20591-23L
06-13-2024
AZZAM OBEID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
James S. Halpern Judge
On June 4, 2024, respondent filed a Motion to Dismiss on Ground of Mootness. Respondent asserts therein that, this case be dismissed as moot given that the tax liability for the taxable year 2020 has been paid in full and the lien for tax year 2020 was discharged by respondent. Accordingly, the Court is without jurisdiction as to this period and the case should be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Petitioner has no objection to the granting of this Motion. Substantially for the reasons stated, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.