Opinion
16752-23P
08-22-2024
NIR VARDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Joseph W. Nega. Judge
This case is calendared for trial during the Court's Chicago, Illinois, trial session scheduled to begin on September 9, 2024.
On August 5, 2024, respondent filed an unopposed 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 taxable years 2012 through 2016 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 in part, vacated in part, and remanded, 25 F.4th 67 (2d Cir. 2022).
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.