Opinion
1655-23P
05-17-2023
IAN EUSTORGIO NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On May 10, 2023, respondent filed a Motion to Dismiss on Ground of Mootness. In his 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 tax years 2018, 2019, and 2020 under Internal Revenue Code section 7345 had been reversed. Respondent additionally states that petitioner does not object to the granting of his motion.
The Court has held that a claim under 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), aff 'd, 25 F.4th 67 (2022).
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed.