Opinion
10926-22S
10-16-2023
VALENTINA OREAMUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This standalone innocent spouse case is presently calendared for trial at the Court's standalone remote trial session, which is scheduled to begin on November 13, 2023.
Pending before the Court is the Commissioner's Motion to Dismiss on Ground of Mootness for Taxable Year 2017, filed September 5, 2023, as supplemented on September 6, 2023 and September 20, 2023. The Motion states that after the petition was filed in this case the outstanding tax liability for tax year 2017 was satisfied. Consequently, Ms. Oreamuno's claim for relief from joint and several liability under I.R.C. section 6015 for tax year 2017 is moot. Given the posture of the case as a standalone innocent spouse case, we will grant the Commissioner's Motion. Cf. Davidson v. Commissioner, 144 T.C. 273, 276-79 (2015).
On September 14, 2023, the parties filed a Proposed Stipulated Decision (Doc. 24) resolving this innocent spouse case for tax years 2017 through 2019. Since the Court will grant the Commissioner's Motion, as supplemented, as to tax year 2017, the Court is therefore unable to process the parties' Proposed Stipulated Decision as filed in Doc. 24.
Upon due consideration of the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness for Taxable Year 2017, filed September 5, 2023, as supplemented on September 6, 2023 and September 20, 2023, is granted, and this case is dismissed as moot as to tax year 2017. It is further
ORDERED that the parties' Proposed Stipulated Decision (Doc. No. 24), filed September 14, 2023, is hereby stricken from the Court's record in this case.