Opinion
1459-23L
02-12-2024
ORDER OF DISMISSAL
Courtney D. Jones, Judge
On February 7, 2024, respondent filed a Motion to Dismiss on the Ground of Mootness. In the motion, respondent requests that the case be dismissed on the ground that the tax liabilities for the years 2014 and 2015-which are the subject of this case-were discharged in a Chapter 7 bankruptcy case. Respondent further states that petitioner does not object to granting the motion. For the reasons stated in respondent's motion, this case is now moot and should be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on the Ground of Mootness (Doc. 10) is granted, and this case is dismissed as moot.