-2-
We must decide whether we should dismiss this case as moot.
We hold that we should.
Background
Some of the facts have been stipulated and are so found.
Petitioner resided in Philadelphia, Pennsylvania, at the
time she filed the petition in this case.
On April 15, 1997, petitioner filed a Federal income tax
(tax) return (return) for her taxable year 1996. On October 23,
1998, petitioner filed a return for each of her taxable years
1993, 1994, and 1995. In petitioner’s 1993 return, petitioner
reported total income of $37,853.47, total tax of $2,250, and tax
withheld of $4,376.39 and claimed an overpayment and a refund of
$2,126. In petitioner’s 1994 return, petitioner reported total
income of $40,096.51, total tax of $0, and tax withheld of
$4,317.53 and claimed an overpayment and a refund of $4,317.53.
In petitioner’s 1995 return, petitioner reported total income of
$39,236, total tax of $0, and tax withheld of $4,319.29 and
claimed an overpayment and a refund of $4,319.29. In peti-
tioner’s 1996 return, petitioner reported total income of
$23,037, total tax of $0, and tax withheld of $1,171.04 and
claimed an overpayment and a refund of $1,171.
Respondent made changes to petitioner’s respective returns
for her taxable years 1993 through 1996. With respect to peti-
tioner’s taxable year 1993, respondent concluded that peti-
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