Opinion
33495-21P
04-26-2022
KEVIN SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge.
On February 28, 2022, respondent filed a Motion to Dismiss on Ground of Mootness. In his motion, respondent asserts that the IRS' 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' action. Respondent additionally states that petitioner does not object to the granting of his motion.
The Court has held that a claim under Internal Revenue Code 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.