Opinion
33958-21P
10-11-2022
MICHAEL R. UTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Ronald L. Buch Judge
This is an action to review the Commissioner's certification to the State Department that Mr. Utz owes a seriously delinquent tax debt. On October 6, 2022, the Commissioner filed a Motion To Dismiss on Ground of Mootness. In that motion, the Commissioner represents to the Court that Mr. Utz entered into an installment agreement to pay his outstanding liability and that the Commissioner reversed his certification. In light of that reversal, asks the Court to dismiss this case as moot. See Ruesch v. Commissioner, 154 T.C. 289 (2020). The Commissioner further represented that Mr. Utz does not object to the granting of the motion. Accordingly, it is
ORDERED that the Commissioner's Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.