Opinion
17907-23SL
12-21-2023
MICHAEL OLUBORODE & ABISOLA OLUBORODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On December 18, 2023, respondent filed a Motion to Dismiss on Grounds of Mootness asserting that petitioner's tax liability for tax year 2015 has been paid in full subsequent to the filing of the petition in this case, and therefore, the proposed levy is no longer necessary. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness is granted and this case is dismissed.