Opinion
725-24SL
07-24-2024
VIVIAN RUESCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge.
By Notice dated May 29, 2024, this case is calendared for trial at the Court's New York City, New York trial session commencing October 28, 2024. On July 16, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, requesting therein that the Court dismiss this case as moot given that the income tax liabilities for the taxable years at issue have been fully abated, and the proposed collection action is no longer necessary. Respondent represents that petitioner's views on the granting of the motion are unknown. The Court will be inclined to grant respondent's motion if petitioner does not file an objection or response to the pending motion.
Premises considered, it is
ORDERED that, on or before August 21, 2024, petitioner shall file a response to respondent's above-referenced motion to dismiss.