Opinion
16219-22L
02-28-2023
GILBERT PARTIDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case was called from the calendar at the February 27, 2023, Trial Session of the Court in Los Angeles, California wherein respondent appeared and was heard; petitioner did not appear. Respondent filed with the Court a written Motion to Dismiss for on the Ground of Mootness, on February 17, 2023. The motion was filed because the taxes, penalties and interest at issue had been paid; and trust fund recovery penalties (TFRPs), on which the lien filing in this case was based, have been abated. However as of the date of the hearing on the motion, the lien had not yet been released and respondent had not indicated whether the TFRPs might be pursued again against petitioner in the future. At this time, this case is not moot. See Vigon v. Commissioner, 149 T.C. 97 (2017); Drilling v. Commissioner, T.C.Memo. 2016-103, at *39-*52. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that jurisdiction in this case is retained by the undersigned. It is further
ORDERED that, on or before March 29, 2023, petitioner shall show cause in writing as to why respondent's Motion to Dismiss on the Ground of Mootness should not be granted. It is further
ORDERED that on or before March 29, 2023, respondent shall file a status report detailing whether the lien at issue in this matter has been released (if so, also attaching proof of the release of lien) and indicating whether the TFRPs that were abated in this case can or will be pursued again in the future against petitioner.