Opinion
17202-23L
09-24-2024
PH-TESTING SERVICES, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On September 19, 2024, the parties filed a joint Motion to Dismiss on Ground of Mootness in this collection due process case. See I.R.C. § 6330(d). By the Motion the parties seek to dismiss this case on the ground that the tax liabilities that are the subject of the notice of determination have been satisfied, and that, consequently, respondent no longer needs nor intends to levy to collect them.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). That being so, it is
ORDERED that the above-referenced Motion is granted, and this case is dismissed as moot.