That’s Judge Paris’ message for the many-named Carletta Ragan A.K.A. Carlotta Ragan A.K.A Karen Ragan, Docket No. 14909-11L, filed 11/26/12.

IRS says  “that petitioner self-reported a tax liability on her 2007 amended income tax return, that petitioner does not owe tax because her net earnings did not exceed $400, and that respondent has fully abated petitioner’s 2007 income tax liability and, therefore, the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated May 19, 2011, for petitioner’s tax year 2007 is moot.” Order, p. 1.

So dismiss the petition, says IRS, nothing going on here.

Carletta, a/k/a Carlotta, a/k/a Karen, says no (just once, not three times). She “claims that respondent’s abatement of her self-reported tax liability has an effect on her Social Security earnings as a sole proprietor of a small business…. Petitioner’s remaining arguments are based on the original income tax return she filed with the Internal Revenue Service and are irrelevant because the liability underlying the Notice of Determination stems from petitioner’s amended income tax return.” Order, p. 1.

Caselaw provides that if the liability underlying the NOD is satisfied (whether by payment, discharge, SOL or whatever), there is no longer any case or controversy for Tax Court to determine.

So petition dismissed, and Carletta, a/k/a Carlotta, a/k/a Karen, can deal with Social Security Administration.