Opinion
15030-22P
10-19-2022
JOSEPH SHAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On October 7, 2022, respondent filed in the above-docketed case a Motion To Dismiss on Ground of Mootness. Therein, respondent moved to dismiss on the ground 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 civil penalty liability for the taxable period ending December 31, 2018, under section 7345 of the Internal Revenue Code (I.R.C.) had been reversed. See Ruesch v. Commissioner, 154 T.C. 289 (2020), aff'd, 25 F.4th 67 (2022). Subsequently, on October 12, 2022, petitioner filed a notice of no objection to respondent's motion.
The foregoing considered, it is
ORDERED that respondent's Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.