Opinion
5114-21
03-11-2022
Estate of Sylvia Benink, Deceased, v. Commissioner of Internal Revenue Respondent Roelof Benink, Successor in Interest Petitioner(s)
ORDER
Emin Toro, Judge.
This case is currently calendared for trial during the Court's April 4, 2022, San Francisco, California, trial session. On January 20, 2022, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected on the ground of a premature assessment. On February 7, respondent filed an Objection to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected on the ground that respondent was taking steps to abate the premature assessment. The Court held a conference call with the parties on February 14, 2022, and requested a status update no later than February 22.
On February 22, 2022, petitioners filed a Status Report (Doc. 13) informing the Court that respondent issued a press release announcing the suspension of certain collection notices and has assured petitioners' counsel that an abatement has been requested.
Also on February 22, 2022, respondent filed a Status Report (Doc. 14) informing the Court that respondent believed in good faith that the assessment at issue would be abated within two weeks.
On March 4, 2022, respondent filed an unopposed Motion for Continuance of Trial (Doc. 16).
On March 10, 2022, the parties filed a Status Report (Doc. 18). In the Status Report, the parties report that the administrative error that caused the premature assessment of the deficiency, addition to tax, and interest for the 2017 taxable year has been corrected and that the premature assessment has been abated. Attached to the Status Report is a copy of the account transcript generated on February 28, 2022, reflecting the abatement.
Upon due consideration, it is hereby
ORDERED that petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case. It is further
ORDERED that respondent's Motion for Continuance of Trial is granted in that this case is stricken from the April 4, 2022, San Francisco, California, trial session and continued generally.