Opinion
No. 12-73136
08-04-2016
STEVEN JAY STANWYCK, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
NOT FOR PUBLICATION
Tax Ct. No. 533-07 MEMORANDUM Appeal from a Decision of the United States Tax Court Before: SCHROEDER, CANBY, and CALLAHAN, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Steven Jay Stanwyck, a former attorney, appeals pro se from the Tax Court's order denying innocent spouse relief, and sustaining the Commissioner of Internal Revenue's collection action for the years 1991, 1997, and 1998. We dismiss the appeal as moot.
Because the Internal Revenue Service has written off the unpaid balances of Stanwyck's 1991, 1997, and 1998 tax liabilities, and has released the related federal tax lien, we dismiss the appeal as moot. See DiGiorgio v. Lee (In re Di Giorgio), 134 F.3d 971, 974 (9th Cir. 1998) ("To qualify for adjudication in federal court, an actual controversy must be extant at all stages of review, not merely at the time the complaint is filed." (citations and internal quotation marks omitted)); cf. Greene-Thapedi v. Comm'r, 126 T.C. 1, 8 (2006) ("Inasmuch as the proposed levy is moot, petitioner has no independent basis to challenge the existence or amount of her underlying tax liability in this proceeding.").
We take judicial notice of the documents attached to the Commissioner's motion to dismiss the appeal as moot, filed on March 18, 2014. Stanwyck's motion to take judicial notice, filed on November 20, 2013, is denied as moot.
DISMISSED.