Opinion
3844-22L
03-20-2023
ELAINE C. SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This collection due process (CDP) case was continued from the Court's December 19, 2022, Jacksonville, Florida trial session and remanded to the IRS Independent Office of Appeals.
On March 15, 2023, the Commissioner filed a motion to dismiss on ground of mootness. In his motion, the Commissioner indicated that petitioner Elaine C. Sharp's views on the motions were unknown. We will direct Ms. Sharp to file a response to the motion. Accordingly, it is
ORDERED that, on or before April 10, 2023, Ms. Sharp shall file a response to the Commissioner's motion to dismiss on ground of mootness.