Opinion
6188-19P
10-11-2023
VIVIAN RUESCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
On June 25, 2020, the Court issued its Opinion in this passport case under I.R.C. § 7345(e). See Ruesch v. Commissioner, 154 T.C. 289 (2020). In our Opinion we held that we lacked jurisdiction, under I.R.C. § 7345(e), to consider petitioner's challenge to her underlying liabilities assessed pursuant to I.R.C. § 6038(b). We also held that the case was moot because respondent had reversed his certification of petitioner as a person having a seriously delinquent tax debt. On June 29, 2020, the Court entered an Order granting respondent's Motion to Dismiss on ground of mootness and his Motion to Dismiss for Lack of Jurisdiction as to petitioner's claim for redetermination of penalties assessed under I.R.C. § 6038(b).
Petitioner appealed our Order to the U.S. Court of Appeals for the Second Circuit. On January 27, 2022, the Second Circuit issued an opinion affirming our Order insofar as we had dismissed certain of petitioner's claims as moot, but vacating our Order insofar as we had dismissed certain of her claims for lack of jurisdiction, directing that the latter claims should instead be dismissed as moot. On March 21, 2022, the appellate court issued its mandate to this Court "with instructions to the Tax Court to dismiss all the remaining claims as moot insofar as it dismissed those claims for lack of statutory jurisdiction."
By Order served September 15, 2023, we directed the parties, if either objected to dismissal, to show cause in writing by October 6, 2023, why this case should not be dismissed as moot in accordance with the Second Circuit's mandate. On September 18, 2023, respondent filed a Notice of No Objection, stating that he "has no objection to this case being dismissed as moot." Petitioner did not respond to our Order by the October 6 deadline or subsequently. We infer from her non-response that she likewise does not object to the dismissal of her case as moot.
For cause, it is
ORDERED that the Court's Order to Show Cause, served September 15, 2023, is hereby made absolute. It is further
ORDERED that this case is dismissed as moot in accordance with the mandate of the U.S. Court of Appeals for the Second Circuit.