Opinion
5387-21SL
02-07-2022
W&Smith CA Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the remote March 21, 2022, San Francisco, California, Trial Session of the Court. On February 3, 2022, the parties filed a Joint Motion To Dismiss On Grounds Of Mootness (motion to dismiss) along with a Joint Status Report, stating that subsequent to the filing of the petition, the unpaid balances for taxable year 2017 have been satisfied in full and the Federal tax lien has been released. Because there is no longer any case or controversy to sustain the Court's jurisdiction, this action is no longer justiciable, this case is moot, and the petition should be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). For cause, it is
ORDERED that the parties Joint Motion to Dismiss on Grounds of Mootness is granted, and this case is dismissed as moot.