Opinion
18255-23P
01-02-2024
MICHAEL E. SHAFF AND MARILYN S. SHAFF, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On December 28, 2023, respondent filed a First Amended Motion to Dismiss on Ground of Mootness. In that motion, respondent asserts that, subsequent to the filing of the petition underlying this passport proceeding, respondent notified the Secretary of State that petitioners' certifications as individuals owing seriously delinquent tax debt for tax years 2015, 2016, and 2017 under Internal Revenue Code (I.R.C.) §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 I.R.C. §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 in part, vacated in part, and remanded, 25 F.4th 67 (2022).
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced First Amended Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed.