Opinion
3174-22P
04-03-2023
RAMIRO CARDENAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On January 17, 2023, 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 certification as an individual owing seriously delinquent tax debt for taxable years 2001, 2002, 2008, and 2013 under section 7345 of the Internal Revenue Code (I.R.C.) had been reversed. See Ruesch v. Commissioner, 154 T.C. 289 (2020), aff'd, 25 F.4th 67 (2022). Respondent further represented in the motion that petitioner had no objection to the granting thereof. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so.
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.