Opinion
5137-22L
10-17-2022
TZVI VOLOSOV & ROCHELLE VOLOSOV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Juan F. Vasquez, Judge
On October 14, 2022, respondent filed a Motion to Dismiss on Ground of Mootness indicting therein that petitioners do not object to the granting of this motion. In that motion, respondent states that pursuant to Rule 53, Tax Court Rules of Practice and Procedure, this case should be dismissed as moot given that the tax liabilities for taxable year 2019 have been abated in part and the remainder paid in full, and the proposed levies are no longer necessary.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed October 14, 2022, is granted and this case is dismissed on the ground of mootness.