Opinion
482-21
02-06-2024
ESTATE OF VERA FAHAM SUTTON, DECEASED, MARK FAHAM, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 8, 2024, in New York, New York.
On January 8, 2024, the parties filed with the Court a Motion to Dismiss on Grounds of Mootness for Taxable Years 2007, 2009, 2011, 2012, and 2013 and concurrently therewith filed a Proposed Stipulated Decision for the remaining taxable years at issue. In the motion, the parties requested that, pursuant to Tax Court Rule 53, this case be dismissed as moot for taxable years 2007, 2009, 2011, 2012, and 2013 since the joint account balances for those years have been paid in full by the non-petitioning spouse.
Upon due consideration, and for cause, it is
ORDERED that the parties' Motion to Dismiss on Grounds of Mootness for Taxable Years 2007, 2009, 2011, 2012, and 2013 (filed with the Court on January 8, 2024) is granted in that this case is dismissed as moot only as to the request for Innocent Spouse Relief for taxable years 2007, 2009, 2011, 2012, and 2013.