Opinion
28465-15SL
04-20-2023
ROBERT E. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
Giving due regard to the representations contained in respondent's motion to dismiss, filed April 14, 2023, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that so much of this I.R.C. section 6330(d) case as relates to the collection of petitioner's 2007 federal income tax liability is dismissed as moot upon the ground that the liability has been paid.