Opinion
1361-22SL
08-22-2023
TED R. STUART & NADIJA R. PACKAUSKAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case involves a challenge to the Commissioner's Notice of Determination concerning collection action. The Commissioner had issued a notice of intent to levy, which the petitioners challenged administratively. The result of that challenge was the Notice of Determination, in which the Commissioner determined that the "proposed levy action is not sustained." (Emphasis added.) The reason the levy was not sustained is that the liability had already been satisfied.
Now the Commissioner has filed a Motion to Dismiss on Ground of Mootness, in which he argues that we should dismiss this collection case because the Commissioner has already determined not to take the proposed collection action (i.e., he will not levy). The Commissioner's motion recites that petitioners' object. We will provide petitioners an opportunity to file a written objection, which should explain what issues remain for the Court to decide in this case. Accordingly, it is
ORDERED that petitioners shall file a response to the Commissioner's Motion To Dismiss on Ground of Mootness by September 15, 2023.