Opinion
9399-21L
07-30-2024
MELISSA A. RICHARDSON & DONALD L. RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber Judge
This is a collection due process (CDP) case. On February 6, 2021, the Internal Revenue Service (IRS or respondent) sent petitioners a notice of determination upholding the filing of a notice of Federal tax lien (NFTL) with respect to petitioners' 2015 tax year and denying petitioners' request for an installment agreement. Petitioners timely petitioned this Court for redetermination.
The case was originally calendared for trial during the Court's April 15, 2024, Washington, D.C., trial session. On February 12, 2024, respondent filed a Motion to Remand the case to the IRS Independent Office of Appeals. By Order served February 13, 2024, we granted Respondent's Motion, remanding the case for further consideration and retaining jurisdiction.
On July 26, 2024, respondent filed a Motion to Dismiss on Ground of Mootness. See Tax Court Rule 53. Respondent represents that in June 2024 petitioners paid in full the outstanding liability for the 2015 tax year. The IRS has accordingly withdrawn the NFTL filing for that year. He represents that petitioners do not object to the granting of the Motion.
As there is no remaining case or controversy to sustain the Court's jurisdiction, this case is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). We will therefore dismiss this case as moot.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 26, 2024, is granted, and this case is dismissed.