Opinion
15367-22L
01-26-2024
STRATEGIC MENTAL HEALTH, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
EMIN TORO JUDGE.
On January 24, 2024, respondent filed a Motion to Dismiss on the Ground of Mootness (Doc. 16) and a Declaration of Ping Chang (Doc. 17). Respondent requests that the case be dismissed as moot "given that, subsequent to the filing of the Petition, the failure to file, failure to pay, and failure to deposit additions to tax under I.R.C. §§ 6651(a)(1), (a)(2), and 6656 for petitioner's Forms 940 (Federal Unemployment Tax Act) tax liabilities for the taxable years 2019 and 2020, and Forms 941 employment tax liabilities for the taxable periods ending in September 2019, December 2019, March 2020, June 2020, September 2020, and December 2020 have been paid in full and the proposed levy is no longer necessary." Petitioner does not object to the granting of the Motion.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss on the Ground of Mootness filed on January 24, 2024, is granted, and this case is dismissed as moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).