Opinion
725-24SL
11-06-2024
VIVIAN RUESCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos, Special Trial Judge
This case was calendared for trial at the Court's October 28, 2024, New York City, New York, trial session. On July 16, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, indicating therein that the tax liability for the years at issue has been fully abated, Notices of Federal Tax Liens have been withdrawn and the proposed collection action is no longer necessary.
When this case was called from the calendar on October 28, 2024, the parties appeared and were heard. Petitioner's counsel indicated that there was no objection to the granting of respondent's Motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed July 16, 2024, is granted, and this case is dismissed as moot.