Opinion
1021-22L
02-22-2023
JEFFREY D. SURWALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On March 17, 2022, respondent filed in the above-docketed case a Motion To Dismiss on Grounds of Mootness, and a first supplement to the motion followed on April 7, 2022. In those submissions, respondent moved to dismiss on the ground that, as a result of payment in full, respondent no longer needs or intends to collect from petitioner the tax liabilities for periods in 2013 that gave rise to the petition in the instant case, and the corresponding lien has been released. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, as supplemented, petitioner has failed to do so.
The foregoing considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss on Grounds of Mootness, as supplemented, is granted, and this case is dismissed as moot.