Opinion
2847-24P
09-09-2024
JILL E. KINNAMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge.
On August 15, 2024, respondent filed a Motion to Dismiss on Ground of Mootness. Therein, respondent moved to dismiss on the ground that, subsequent to the filing of the petition, respondent notified the Secretary of State that petitioner's certification as an individual with a seriously delinquent federal tax debt had been reversed. See Garcia v. Commissioner, 157 T.C. 1, 9 (2021). On September 5, 2024, petitioner filed a Notice of No Objection to Motion to Dismiss on Ground of Mootness. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness (Doc. 9) is granted and this case is dismissed.