Opinion
1440-22L
02-29-2024
ANTHONY P. WIEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Judge
On November 3, 2023, the Court filed respondent's Motion for Summary Judgment. On January 8, 2024, the Court filed petitioner's Response to Motion for Summary Judgment. The Court, on February 1, 2024, issued an Order to Show Cause directing respondent to show cause in writing why this case should not be dismissed on the ground of mootness because petitioner no longer has an outstanding balance relating to 2005, 2009, and 2011. On February 23, 2024, the Court filed respondent's Response to Order to Show Cause dated February 1, 2024, stating that petitioner no longer has an outstanding balance relating to the above-referenced years and that the case should be dismissed as moot.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Summary Judgment, filed November 3, 2023, is denied as moot. It is further
ORDERED that the Court's Order to Show Cause, dated February 1, 2024, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed as moot relating to 2005, 2009, and 2011.