Opinion
29707-21L
03-17-2023
CARLOS RODRIGUEZ-CINTRON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge.
On March 14, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2013 and 2014 on Grounds of Mootness. Therein, respondent moves, pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure, that this case insofar as it relates to the 2013 and 1014 taxable years be dismissed as moot on the ground that, subsequent to the filing of the petition in this case, the income tax liabilities for the 2013 and 2014 taxable years have been paid in full and consequently respondent no longer needs or intends to levy to collect the liabilities. See Greene Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2013 and 2014 on Grounds of Mootness, filed March 14, 2023, is granted, and insofar as this case relates to petitioner's disputing a notice of determination for the 2013 and 2014 taxable years is dismissed as moot.