Opinion
11853-20L
06-02-2023
PAUL M. SEBY, Petitioner 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 31, 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 petitioner Paul M. Seby's 2006, 2007, and 2008 tax liabilities 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.