Opinion
22369-22L
10-25-2023
WENDEL M. WARREN & SUSAN K. WARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
On October 24, 2023, respondent filed a Motion to Dismiss on Ground of Mootness as to tax year 2013. Respondent moves that this case be dismissed as moot given that petitioners fully paid the tax liability for said taxable year and the proposed levy, with respect to taxable year 2013, is no longer necessary. He represents that petitioners do not object to the granting of the Motion. Accordingly, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness (Doc. 9) is granted, and this case is dismissed as moot insofar as it relates to the taxable year 2013.