Opinion
3844-22L
05-11-2023
ELAINE C. SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda Judge
This collection due process (CDP) case was remanded to the IRS's Independent Office of Appeals for a supplemental CDP hearing and jurisdiction was retained by the undersigned.
On March 15, 2023, the Commissioner filed a motion to dismiss on ground of mootness indicating that petitioner Elaine C. Sharp's tax liability at issue in this case has been paid in full and that the proposed levy is no longer necessary. The Commissioner attached to his motion the account transcripts for Ms. Sharp's taxable year 2011 reflecting an account balance of zero.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006).
The Court issued an Order on March 20, 2023, directing Ms. Sharp to file a response to the motion to dismiss on ground of mootness. To date, there has been no response filed by Ms. Sharp.
After due consideration, it is
ORDERED that the Commissioner's motion to dismiss on ground of mootness is granted, and this case is dismissed on the ground of mootness.