Opinion
12458-24P
09-17-2024
CHRISTOPHER C. CARTER & ANITA R. CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On September 13, 2024, 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 petitioners' certifications as individuals owing seriously delinquent tax debt for taxable years 2014, 2015, and 2016 under section 7345 of the Internal Revenue Code (I.R.C.) had been reversed. Attached to respondent's motion were Forms 4340, Certificate of Assessments, Payments, and Other Specified Matters showing that on August 19, 2024, the IRS reversed the certifications as seriously delinquent tax debt for petitioner Christopher C. Carter's 2014 tax account and for petitioners' joint tax accounts for 2015 and 2016.
Also on September 13, 2024, petitioners filed a document titled "Answer," which consists of their objection to respondent's motion. Therein petitioners state, "I write this response to the motion to dismiss my case against the Internal Revenue Service as moot. I was never called nor anyone representing the IRS left a message for me. Therefore, I would like this case to be heard by the courts."
The Court has held that a claim challenging a certification under I.R.C. section 7345 is moot when the Commissioner has reversed the certification and notified the State Department. See Ruesch v. Commissioner, 154 T.C. 289 (2020), aff'd in part, vacated in part and remanded per curiam, 25 F.4th 67 (2d Cir. 2022). Although petitioners object that the IRS has not communicated with them regarding the reversal of the certifications, the Forms 4340 attached to respondent's motion show that the certifications that gave rise to this case have been reversed, and that accordingly, petitioners' case is moot.
The foregoing considered, it is
ORDERED that petitioners' "Answer," filed September 13, 2024, at Docket Index No. 14, is recharacterized as petitioners' Objection to Motion to Dismiss on Ground of Mootness. It is further
ORDERED that respondent's Motion To Dismiss on Ground of Mootness is granted, and this case is dismissed as moot.