Opinion
8261-23L
12-04-2023
GARY WAYNE ZELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
The Petition in this case was filed in response to a notice of determination concerning collection action issued by the Independent Office of Appeals (Appeals) of the Internal Revenue Service on April 3, 2023. See I.R.C. §§ 6320(c), 6330(d). Therein, Appeals sustained a lien filing to collect unpaid federal income tax liabilities for the 2012 and 2016 taxable years.
On October 26, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. By the Motion, respondent seeks dismissal of this case on the ground of mootness because, subsequent to the filing of the Petition, petitioner made full payment of the income tax liabilities for the years at issue. Respondent represents that petitioner does not object to the granting of the Motion to Dismiss. On November 28, 2023, petitioner filed a Response to Motion to Dismiss on Ground of Mootness, confirming that he agrees with the Motion.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.