Opinion
6694-23L
09-18-2023
GARY WAYNE ZELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served August 28, 2023, the Court directed the parties to file either a proposed stipulated decision or a joint status report on or before October 27, 2023.
On September 13, 2023, petitioner filed a Response to the foregoing Order, "seek[ing] to remove Petitions due to full payment being made on both Notice of Determinations, i.e.; March 13, 2023 and April 3, 2023." In view of the foregoing, we inform petitioner that only the determinations set forth in the Notice of Determination Concerning Collection Action dated March 13, 2023, have been placed at issue in this case. Although by Order served May 11, 2023, the Court directed petitioner to file an amended petition properly placing in dispute the Notice of Determination Concerning Collection Action dated April 3, 2023, petitioner failed to do so. Consequently, to the extent petitioner seeks to litigate the Notice of Determination Concerning Collection Action dated April 3, 2023, he must do so in his case at Docket No. 8261-23L.
On September 14, 2023, respondent filed a Motion to Dismiss on Ground of Mootness, seeking to dismiss this case on the ground that petitioner's tax liabilities for the taxable years 2012, 2013, 2014, 2015, 2017, 2018, and 2020-that is, the liabilities that are the subject of the Notice of Determination Concerning Collection Action dated March 13, 2023-have been paid in full. Respondent states that petitioner's position on the Motion to Dismiss is unknown.
Upon due consideration and for cause, it is
ORDERED that, on or before October 10, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss on Ground of Mootness. Failure to comply with this Order may result in the granting of the Motion to Dismiss.