Opinion
11593-17L
03-31-2023
STEVEN L. SCOTT & PAULA M. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On March 30, 2023, 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 subsequent payment in full, respondent no longer needs or intends to collect from petitioners the tax liabilities for periods in 2006, 2007, 2008, and 2009 that gave rise to the petition in the instant case. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent further states in the motion that petitioners do not object to the granting thereof.
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.