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Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 36557-21L (U.S.T.C. Mar. 3, 2023)

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.


Summaries of

Rodriguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 36557-21L (U.S.T.C. Mar. 3, 2023)
Case details for

Rodriguez v. Comm'r of Internal Revenue

Case Details

Full title:JAMES E. RODRIGUEZ & YVETTE M. RODRIGUEZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 36557-21L (U.S.T.C. Mar. 3, 2023)