Opinion
15454-21P
08-24-2023
IFEOMA EZEKWO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Albert G. Lauber, Judge.
On May 31, 2022, the Court issued its Opinion in this passport case under I.R.C. § 7345(e). See Ezekwo v. Commissioner, T.C. Memo 2022-54. On June 1, 2022, the Court entered a Decision sustaining respondent's certification that petitioner had a seriously delinquent tax debt. Petitioner appealed our Decision to the U.S. Court of Appeals for the Third Circuit. On February 15, 2023, venue for appeal was transferred to the U.S. Court of Appeals for the D.C. Circuit.
On March 10, 2023, respondent filed a Motion to Dismiss the appeal as moot because the Secretary had reversed his certification of petitioner as a person having a seriously delinquent tax debt. On August 14, 2023, the D.C. Circuit granted the Motion to Dismiss "because [petitioner] has received all of the relief she could obtain through this action under [I.R.C.] § 7345(e)." The D.C. Circuit accordingly vacated our Opinion and remanded this case with instructions to dismiss the case as moot.
On August 18, 2023, the case was assigned to the undersigned for purposes of conducting any further proceedings. We will direct the parties, if either objects to dismissal, to show cause why this case should not be dismissed as moot in accordance with the D.C. Circuit's mandate.
In consideration of the foregoing, it is
ORDERED that, if either party objects to dismissal, that party shall show cause in writing, on or before September 13, 2023, why this case should not be dismissed as moot in accordance with the mandate of the U.S. Court of Appeals for the D.C. Circuit.