Opinion
24150-22L
04-05-2024
S&M DELI, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler, Judge
On November 8, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, moving that the Court dismiss and enter a decision against petitioner for taxable year 2018.
This case was called from the calendar of the Court's Dallas, Texas, trial session, on February 5, 2024. The Court took respondent's Motion to Dismiss for Lack of Jurisdiction uner advisement and directed the parties to file a status report on or before April 5, 2024.
On April 2, 2024, respondent filed a Motion to Dismiss on Grounds of Mootness. In the motion, respondent asserts that petitioner filed their petition for the purpose of obtaining the back-up withholding due to petitioner. After the filing of the petition, respondent paid the back-up withholding due to petitioner. Respondent's motion additionally states that petitioner does not object to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss on Grounds of Mootness, filed April 2, 2024, is granted, and this case is dismissed.