Opinion
5264-20SL
03-15-2022
Stacey Webb Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
This I.R.C. section 6330(d) case, commenced March 18, 2020, in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 issued to petitioner on February 27, 2020, is before the Court on respondent's Motion to Dismiss on Ground of Mootness, filed February 16, 2022, and heard on March 14, 2022, when the case was called from the calendar for trial during the Los Angeles, California, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner. According to respondent's motion, petitioner's Federal income tax liabilities for the years addressed in the above-referenced notice have been fully paid.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed as moot.