GERAKIOS v. COMMISSIONER

Docket No. 11125-02L.

88 T.C.M. 218 (2004)

T.C. Memo. 2004-203

George N. Gerakios, a.k.a. Jorge N. Gerakios, v. Commissioner.

United States Tax Court.

September 7, 2004.


Attorney(s) appearing for the Case

George N. Gerakios, pro se.

John D. Faucher, for respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion to dismiss on the ground of mootness (the motion). The issue for decision is whether petitioner's case is moot.1

Background

On or about April 12, 2001, respondent issued a "Final Notice of Intent to Levy and Notice of Your Right to a Hearing" to petitioner for his tax liabilities for 1989, 1993, 1994, and 1996. On...

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