Opinion
3349-22L
06-08-2023
WILBERT J. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On June 5, 2023, respondent filed a motion to dismiss on ground of mootness asking that the Court dismiss this case as moot given that the tax liability for the taxable periods at issue have been paid in full and the collection action for the taxable periods is no longer necessary. The motion advises the Court that petitioner has no object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed upon the ground of mootness.