Opinion
12678-20P
01-05-2023
WINFRED NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
On February 19, 2021, respondent filed a motion to dismiss on the ground of mootness (respondent's motion). In that motion, respondent represented that "on December 7, 2020, respondent reversed petitioner's certification" and that "[o]n or about January 4, 2021, respondent will send notice of the reversal to petitioner and notify the State Department of the certification's reversal." Additionally, in respondent's motion, respondent stated that "[r]espondent is currently unable to provide the Forms 4340, Certification of Assessments, Payments, and Other Specified Matters[,] due to the closing of Internal Revenue Service facilities in response to the COVID-19 pandemic" and that respondent "will supplement . . . [respondent's motion] with the Forms 4340 upon the Court's request."
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 17, 2023, respondent shall file a supplement to respondent's motion to dismiss on the ground of mootness filed February 19, 2021. In that supplement, respondent shall (1) outline in detail the status of the certification reversal; (2) outline in detail the status of respondent's efforts to contact the State Department regarding the certification reversal; and (3) reference and attach Form(s) 4340, Certification of Assessments, Payments, and Other Specified Matters, showing that respondent notified the State Department of the certification reversal. It is further
ORDERED that, on or before February 10, 2023, petitioner shall file a response to respondent's motion to dismiss on the ground of mootness filed February 19, 2021, as supplemented.