Patulot v. Comm'r of Internal Revenue

Full title: NOEL M. PATULOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 31, 2024

No. 9655-23P (U.S.T.C. Jan. 31, 2024)

Opinion

9655-23P

01-31-2024

NOEL M. PATULOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

MARK V. HOLMES JUDGE.

ORDER OF DISMISSAL

MARK V. HOLMES JUDGE.

This case is on the March 4, 2024 Las Vegas, Nevada trial calendar. On January 19, 2024, respondent moved to dismiss it as moot, because he had notified the Secretary of State that petitioner's certification as an individual owing seriously delinquent tax debt had been reversed. Petitioner doesn't object, and it is therefore

ORDERED that respondent's January 19, 2024 motion to dismiss on ground of mootness is granted and this case is dismissed.