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would resolve certain relevant facts in this proceeding. Because
we lack jurisdiction in this proceeding to determine petitioner’s
1992 overpayment or to order a refund or credit of petitioner’s
1992 taxes, and because the proposed collection action for 1992
is now moot, no factual issue remains which would affect the
disposition of the case before us. For us to undertake to
resolve issues that would not affect the disposition of this case
would, at best, amount to rendering an advisory opinion. This we
decline to do. Cf. LTV Corp. v. Commissioner, 64 T.C. 589, 595
(1975) (declining to provide an advisory opinion as to the amount
of net operating losses (NOLs) in post-deficiency years in a
deficiency case in which respondent had conceded NOLs sufficient
to eliminate any deficiency for the year at issue).
For the reasons discussed, we shall dismiss this case as
moot.
An appropriate order of
dismissal will be entered.
Reviewed by the Court.
GERBER, COHEN, WELLS, HALPERN, CHIECHI, LARO, GALE, HAINES,
GOEKE, KROUPA, and HOLMES, JJ., agree with this majority opinion.
FOLEY, J., concurs in result only.
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