Opinion
27437-21
04-01-2022
ANA BISKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On December 8, 2021, respondent filed a Motion To Dismiss on Grounds of Mootness asserting among other things that, subsequent to the filing of the petition underlying this passport proceeding, respondent notified the Secretary of State that petitioner's certification as an individual owing seriously delinquent tax debt for tax year 2017 under section 7345 of the Internal Revenue Code had been reversed. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Respondent states that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss on Grounds of Mootness is granted and this case is dismissed.