Opinion
24962-21L
04-18-2022
JILL WIESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Richard T. Morrison Judge
On April 11, 2022, the parties filed a motion to dismiss on grounds of mootness and stated therein that petitioner's tax liabilities for tax years 2017, 2018, and 2019, have been paid in full and the collection action is no longer necessary. The parties attached to their motion Certified Forms 4340, Certificate of Assessments, Payments, and Other Specified Matters, for petitioner's 2017, 2018, and 2019 taxable years reflecting no balance due.
Under these circumstances, there is no longer any case or controversy and the matter is now moot. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 12-13 (2006).
Considering the foregoing, it is
ORDERED that the parties' April 11, 2022 joint motion to dismiss on grounds of mootness is granted, and this case is dismissed on the ground of mootness.