Opinion
3251-23L
05-21-2024
KENNETH R. SIMS & PAMELA S. SIMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On May 20, 2024, respondent filed a Motion to Dismiss on Ground of Mootness in this collection due process case. See I.R.C. § 6330(d). In the Motion respondent states that the tax liability that is the subject of the notice of determination has been satisfied, and that, consequently, respondent no longer needs nor intends to levy to collect it. There is no objection to the granting of the Motion.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.