Opinion
20316-21P
03-11-2022
Michael E. Shaff Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On March 4, 2022, respondent filed in the above-docketed case a Motion To Dismiss on Ground of Mootness. Therein, respondent moved to dismiss on the ground that, subsequent to the filing of the petition underlying this passport proceeding, respondent notified the Secretary of State that petitioner's certifications as an individual owing seriously delinquent tax debt for taxable years 2011 through 2016 under section 7345 of the Internal Revenue Code (I.R.C.) had been reversed. See Ruesch v. Commissioner, 154 T.C. 289 (2020). Respondent further represented in the motion that petitioner has no objection to the granting thereof. The foregoing considered, it is
ORDERED that respondent's Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.