Opinion
15979-22SL
10-10-2023
XUEYUAN LIU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Adam B. Landy Special Trial Judge.
This case was calendared for trial at the New York, New York, trial session of the Court commencing on September 18, 2023.
On August 28, 2023, the Commissioner filed a Motion to Dismiss on Ground of Mootness arguing that there is no case or controversy because the tax liability at issue in the case has been paid in full and the proposed collection action is no longer necessary. The Motion states that petitioner's views on the Motion are unknown. The Court issued an Order to Show Cause to petitioner served August 29, 2023, seeking a response to the Motion. To-date, petitioner has failed to respond to the Motion.
Because there is no longer any case or controversy to sustain the Court's jurisdiction over tax year 2017, this case is nonjusticiable and must be dismissed on the ground of mootness. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006).
Upon due consideration of the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Order to Show Cause, served August 29, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's Motion to Dismiss on Ground of Mootness, filed August 28, 2023, is granted and this case is hereby dismissed on the ground of mootness.