Opinion
13742-22SL
03-08-2023
MATTHEW OLUFS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez Judge
On February 9, 2023, the parties filed a joint Motion to Dismiss on Ground of Mootness as to the taxable year 2017. Therein, the parties seek dismissal of this case, insofar as it relates to petitioner's Federal income tax liabilities for the 2017 taxable year, on the ground of mootness because the tax liabilities for such year have been paid in full and the Notice of Federal Tax Lien as to taxable year 2017 has been withdrawn.
In view of these circumstances, we conclude that so much of this case as relates to the 2017 taxable year is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
Upon due consideration of the foregoing, it is
ORDERED that the parties' above-referenced motion is granted in that so much of this case as relates to the 2017 taxable year is hereby dismissed as moot. All references in the petition to such year are hereby deemed stricken from the Court's record in this case.
Petitioner is advised that so much of this case as relates to the 2016 taxable year remains pending before the Court.