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Scott v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 11593-17L (U.S.T.C. Mar. 31, 2023)

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.


Summaries of

Scott v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 11593-17L (U.S.T.C. Mar. 31, 2023)
Case details for

Scott v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN L. SCOTT & PAULA M. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 11593-17L (U.S.T.C. Mar. 31, 2023)