Opinion
482-20L
03-08-2022
JOSEPH L. SOMDAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega, Judge
This collection due process case is before the Court on respondent's Motion to Dismiss on Ground of Mootness (respondent's motion), issued February 28, 2022. The liabilities at issue in this case are section 6672 penalties assessed against petitioner for periods ending March 31, 2007, September 30, 2007, December 31, 2007, and March 31, 2008.
Unless otherwise indicated, all section references are to the Internal Revenue Code, Title 26, U.S.C., in effect for the years at issue. We note and correct an apparent scrivener's error in respondent's motion, which mistakenly identified one of the periods at issue as September 30, 2008, rather than March 31, 2008.
In respondent's motion, respondent seeks to dismiss the case on the grounds that there is no longer a justiciable controversy between the parties, due to petitioner's civil penalty liabilities for the periods at issue having been fully satisfied subsequent to the filing of the petition. Respondent represents that, because petitioner no longer has outstanding civil penalties for the periods at issue, respondent has released the lien against petitioner and does not intend to pursue further collection action for those periods. Respondent further represents that petitioner does not object to the granting of this motion.
Respondent filed as an exhibit petitioner's updated account transcripts on February 28, 2022, for the periods at issue, which establish that the liabilities have been satisfied and the liens have been released. Given that evidence and petitioner's non-objection to respondent's motion, we agree that the case is moot and will grant respondent's motion. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 5-6 (2006).
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness filed February 28, 2022, is granted, and this case is dismissed on the grounds of mootness.