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AHMED v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 12876-18L.

T.C. Memo. 2021-142

FAISAL AHMED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 28, 2021.

Attorney(s) appearing for the Case

Frank Agostino and Phillip J. Colasanto , for petitioner.

Marco Franco and Carmen N. Presinal , for respondent.

MEMORANDUM OPINION

This collection review case is before the Court on respondent's motion to dismiss on grounds of mootness (respondent's motion), to which petitioner objects. For the reasons discussed below we will grant respondent's motion.

Background

Petitioner timely petitioned the Court to review...

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