Opinion
13766-21L
01-08-2024
REGINALD L. VALLEE & LYN S. VALLEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case was calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On September 8, 2023, respondent filed a Motion for Continuance of Trial (Doc. 33).
On September 19, 2023, respondent filed a Status Report (Doc. 36) which read as follows:
2. Respondent's counsel determined that [r]espondent erroneously assessed tax for tax year 2012 while the automatic stay from [p]etitioners' bankruptcy case was in effect and has requested the abatement of the assessment.
3. Once the abatement is processed, [p]etitioners will have no further liability for the year at issue.
4. Respondent will then be filing a Motion to Dismiss on Grounds of Mootness as [r]espondent will no longer need nor intend to levy to collect [p]etitioners' income tax liability for taxable year 2012.
On January 4, 2024, respondent filed a Motion to Dismiss on Ground of Mootness (Doc. 38) requesting that "this case be dismissed as moot given that the tax liability for tax year 2012 has been abated."
Upon due consideration, it is hereby
ORDERED that, on or before February 7, 2024, petitioners shall file with the Court and serve on respondent a response to respondent's Motion to Dismiss on Ground of Mootness filed January 4, 2024.