Opinion
11852-20L
06-01-2023
PAUL M. SEBY & KRISTIN J. SEBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge
This case was heard during the Court's April 24, 2023, Denver, Colorado trial session and jurisdiction was retained by the undersigned.
On May 26, 2023, the Commissioner filed an unopposed motion to dismiss on ground of mootness. Therein, the Commissioner moved to dismiss this case as moot on the ground that petitioners Paul M. Seby and Kristin J. Seby's 2010 through 2015 and 2017 tax liabilities that were the subject of the notices of determination, have been paid in full and that the collection action with respect to the tax liabilities for those years is no longer necessary. See Green-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration, it is
ORDERED that the Commissioner's motion dismiss on ground of mootness is granted, and this case is dismissed as moot.