Opinion
3866-20L
02-22-2023
KENNETH S. STREATER & DANIELLE O. STREATER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.
On February 3, 2023, respondent filed a motion to dismiss on ground of mootness with respect to petitioners' taxable periods ended December 31, 2012, December 31, 2013, December 31, 2014, and December 31, 2015. In that motion, respondent asserts that petitioners' tax liabilities for those taxable periods have been satisfied in full and the proposed levy is no longer necessary. On February 17, 2023, petitioners filed a response to motion to dismiss on ground of mootness, representing therein that petitioners have no objection to the granting of respondent's motion to dismiss on ground of mootness.
Accordingly, it is
ORDERED that respondent's motion to dismiss on ground of mootness filed February 3, 2023, is granted and this case is dismissed on the ground of mootness.