Opinion
3461-22SL
10-19-2022
ALVIN EUGENE TERRY & BRENDA G. TERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris Judge.
This case is calendared for trial at the Court's October 31, 2022, Houston, Texas, trial session.
On August 30, 2022, docket entry 8, respondent filed a Response to Court's Order, pursuant to the Court's Order dated July 18, 2022, which indicates respondent's intention to file a motion to dismiss on the grounds of mootness because the penalties and interest remaining due for the taxable year 2019 were abated after the Notice of Determination ("NOD") was issued.
On September 30, 2022, docket entry 9, respondent filed a Motion to Dismiss on Ground of Mootness which requests, pursuant to the provisions of Tax Court Rule 53, that this case be dismissed as moot given petitioners' income tax liability for the taxable year 2019 has been paid in full and the proposed levy is no longer necessary. Attached thereto as Exhibit A, is the account transcript for petitioners' taxable year reflecting an account balance of zero.
Respondent's motion indicates that petitioners do not object to the granting of this motion.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006).
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed September 30, 2022, at docket entry 9, is granted, and this case is dismissed on the ground of mootness.