Opinion
36557-21L
03-03-2023
JAMES E. RODRIGUEZ & YVETTE M. RODRIGUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On March 18, 2022, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness. Therein, respondent moves to dismiss on the ground that, as a result of payment in full, respondent no longer needs or intends to levy to collect from petitioners the tax liabilities for periods in 2017 and 2018 that gave rise to the petition in the instant case, and the relevant liens have been released. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.