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Tierney v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 19701-19L (U.S.T.C. Aug. 9, 2022)

Opinion

19701-19L

08-09-2022

THOMAS PATRICK TIERNEY, DECEASED, & JOANN MARY TIERNEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford Judge

On August 4, 2022, respondent filed an unopposed Motion to Dismiss on Ground of Mootness. Therein, respondent moves, pursuant to Rule 53 of the Tax Court Rules of Practice and Procedure, to dismiss this case as it relates to petitioner Joann Mary Tierney (Mrs. Tierney) as moot on the ground that, subsequent to the filing of the petition, the income tax liability for the 2016 taxable year (which is the year at issue) has been discharged as to Mrs. Tierney and as a result respondent no longer needs or intends to levy to collect that liability. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed August 4, 2022, is granted in that this case as it relates to petitioner Joann Mary Tierney is dismissed as moot.


Summaries of

Tierney v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 19701-19L (U.S.T.C. Aug. 9, 2022)
Case details for

Tierney v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS PATRICK TIERNEY, DECEASED, & JOANN MARY TIERNEY, Petitioners, v…

Court:United States Tax Court

Date published: Aug 9, 2022

Citations

No. 19701-19L (U.S.T.C. Aug. 9, 2022)