Opinion
19116-22P
01-25-2024
SAMMY DAVID GIRALDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Christian N. Weiler Judge
On January 12, 2024, respondent filed a Motion to Dismiss on Ground of Mootness. In the motion, respondent asserts 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 the years of 2016 and 2017 under I.R.C. § 7345 had been reversed. Respondent's motion additionally states that petitioner does not object to the granting of the 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 Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed.