Opinion
365-23P
04-07-2023
ROBERT MCFERRIN & DEBRA MCFERRIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On April 3, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. In his motion respondent asserts that, subsequent to the filing of the petition underlying this passport proceeding, respondent notified the Secretary of State that petitioners' certification as individuals owing seriously delinquent tax debt for tax year 2019 under Internal Revenue Code section 7345 had been reversed. Respondent additionally states that petitioners do not object to the granting of his motion.
The Court has held that a claim under section 7345 is moot when the IRS has reversed the certification and notified the State Department. See Ruesch v. Commissioner, 154 T.C. 289 (2020), aff 'd, 25 F.4th 67 (2022).
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed.