Opinion
23899-18L
04-01-2022
VIJAY N. ROY & MEENA V. ROY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland Judge.
On March 24, 2022, respondent filed with the Court a Motion to Dismiss on Ground of Mootness in which respondent, pursuant to Tax Court Rule 53, requests that the Court dismiss this case as moot, given that, subsequent to the filing of the petition, the liabilities for tax years 2005, 2006, and 2007 have been paid in full and the proposed lien and levy are no longer necessary. Respondent's motion indicates that Petitioners do not object to the granting of this motion. .
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed March 24, 2021, is granted, and this case is dismissed on ground of mootness.