Opinion
21824-21P
03-21-2022
Judy Good Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge.
On October 20, 2021, respondent filed a Motion to Dismiss on Ground of Mootness. Therein, respondent asserts that the IRS's certification of petitioner as an individual with a seriously delinquent tax debt has been reversed and that the State Department has been notified of the IRS's action. Petitioner does not object to the granting of the Motion.
This Court has held that a claim under I.R.C. section 7345 is moot when the IRS has reversed the certification and notified the State Department. See Ruesch v. Commissioner, 154 T.C. 289 (2020).
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.