Opinion
13887-20L
03-04-2022
Paul D. Peterson & Kathi L. Peterson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Mark V. Holmes Judge
This case is on the Court's March 22, 2022 trial calendar for St. Paul, Minnesota and is an appeal from respondent's notice of determination sustaining a federal tax lien. On February 28, 2022 the parties moved to dismiss the case as moot, because petitioners had paid their tax liability and respondent had released the lien to which petitioners had objected. It is therefore
ORDERED that the parties' February 28, 2022 motion to dismiss on ground of mootness is granted and this case is dismissed. 1