Opinion
23784-21L
06-08-2022
ELENA N. SEAVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On June 3, 2022, the parties filed a joint Motion to Dismiss on Ground of Mootness. Therein, the parties request that this case be dismissed as moot on the ground that the tax liability that is the subject of the notice of determination has been paid in full, and that respondent therefore no longer needs nor intends to levy to collect it. See Green-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Motion to Dismiss is granted, and this case is dismissed on the ground of mootness.