LAWSON, HUGH, Judge.
Before the Court are four motions: (1) Respondent Sally Joe Ray Allen has filed a Motion For Partial Summary Judgment against Respondent Department of Treasury, District Director, Internal Revenue Service, USA (hereinafter, United States) [Tab #27]; (2) Respondent Sally Joe Ray Allen has filed a Motion For Oral Argument [Tab #29]; (3) Respondent United States opposes Allen's Motion For Oral Argument [Tab #30]; (4) Petitioner Gloria Ray Stipp has filed a Motion to Dismiss Respondent United States and to Remand the case to Muscogee County. [Tab #32]
I. Factual Background
Petitioner Gloria Ray Stipp ("Stipp") and Respondent Sally Jo Ray Allen ("Allen") are tenants in common of the property known as Lot 23, Block Q, Victory Heights, 7721 Fortson Road, Fortson, Georgia ("the property"). Claiming that Allen is a "tax protester," Stipp filed a Bill for Equitable Partition in the Superior Court of Muscogee County, Georgia on or about March 18, 1998. Stipp named four respondents: (1) Allen, because she owns the property with Stipp as tenants in common; (2) the United States, because it had federal tax liens against the property in the amount of $342,632.21; (3) Muscogee County, because it claims $206.86 in property taxes against the property; and (4) Ruby Lovett, because she has a long-term lease on the property which expires in May 28, 2017. Respondent United States filed its "Notice of Removal" in this case on April 21, 1998, bringing the case before this Court.
II. Issues Allen's Motion for Partial Summary Judgment. On August 9, 1999, Respondent Allen filed her Motion for Partial Summary Judgment against Respondent United States. At best, this motion is completely frivolous. Allen's motion is based solely on a blatant misrepresentation to the Court that the United States has not responded to her First Request for Admissions. In fact, the United States responded to the request with an objection. Under Rule 36(a) of the Federal Rules of Civil Procedure, a matter covered in the Request for Admissions "is admitted unless, within 30 days after service of the request, . . . the party to whom the request is directed serves upon the party requesting the admission a written answer or objection addressed to the matter, signed by the party of by his attorney. . . ." Fed.R.Civ.P. 36 (a) (emphasis added). Since the United States filed its objections within the permissible time period, Allen's First Request for Admissions is not deemed admitted. As such, Allen's Motion for Partial Summary Judgment is wholly without merit.
Be that as it may, the Court need not deny Allen's Motion for Partial Summary Judgment. Instead, the Court declares it moot, because the Court grants Petitioner Stipp's Motion to Dismiss Respondent United States.
Stipp's Motion to Dismiss Respondent United States. In July and August of 1999, Stipp negotiated with the United States to obtain a partial release from the federal liens against the property. In exchange for one thousand dollars, the United States filed with the Clerk of Muscogee County a certificate of discharge of the notices of federal tax liens. Stipp further agreed to file the Motion to Dismiss presently before the Court. Since the federal tax liens have been discharged, the United States no longer has an interest in these proceedings. Therefore, the Court grants Petitioner's Motion to Dismiss.
III. Conclusion
In sum, the Court GRANTS Stipp's Motion to Dismiss, FINDS that it no longer has jurisdiction over this case and REMANDS this case back to Muscogee County Superior Court. Additionally, the Court DECLARES that Allen's Motion for Partial Summary Judgment is MOOT and CANCELS the oral arguments in this case that previously were to be held on Friday, January 21, 1999 at 9:30 AM.
SO ORDERED, this the 13 day of December, 1999.
HUGH LAWSON, JUDGE