No, not an abbreviated revival of the 1952 George Axelrod play. Judge David Gustafson has to deal with an ongoing OIC that ends the CDP in All Is Well Homecare Services, LLC, Docket No. 21210-19L, filed 12/4/25. Here’s the end of the saga I only partly followed.

Judge David Gustafson has the whole nine yards, Order, at page 1, footnote 1. But now, having bought AIW’s OIC for everything the lien and levy covered, IRS moves to dismiss as moot.

Except.

The OIC states that if AIW fails to file or pay, or otherwise breaches the IRC during the five (count ’em, five) tax years following acceptance of the OIC, IRS can revoke the cancelation of the NFTL, levy, or sue for anything from a single missed payment to all the back tax debt, less any payments made. Order, at p. 2.

And AIW claims IRS still owes them an $88K overpayment from credits applied to reduce past debt, Order, at p. 4.

So maybe this case isn’t moot.

Except.

Judge Gustafson says whatever the Supremes said in Zuch, there’s nothing more to discuss. All y’all will recall Jennifer Zuch was fighting over whether she owed IRS the money that they took when they applied her credits to the alleged debt. See my blogpost “Give Credit Where Credit Is Due,” 12/12/16. All a CDP decides is whether a lien or levy is sustained. But like the famous grin without a cat, if no debt, then no lien and no levy, and nothing for Tax Court to decide.

AIW wants Tax Court to supervise the next five (count ’em, five) years because there might be a dispute, and because there is a current dispute about the $88K. No, says Judge David Gustafson. Fight out the $88K as a refund case in USDC or USCFC.

If AIW wants Tax Court to adjudicate the $88K dispute, which has nothing to do with lien or levy, that would be an advisory opinion, falling foul of Article III jurisdictional limits.

So this case is moot, as there’s no more relief pore l’il ol’ Tax Court can give. So this case is moot.