Opinion
1862-22
04-06-2023
IMAN MEYEE FREEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner challenges in this case the notice of deficiency issued to petitioner for petitioner's 2018 tax year. On March 29, 2022, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Attached to the motion is a partial copy of a Notice CP22A, which is a type of IRS collection notice, issued with respect to petitioner's 2018 tax year.
On October 7, 2022, respondent filed a Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. On February 16, 2023, respondent filed a supplement to his response. In that response, respondent states that respondent prematurely assessed the proposed deficiency and penalty for petitioner's 2018 tax year and, as a result of the assessments, respondent's collections department issued petitioner the Notice CP22A. Respondent further states that, on June 8, 2022, respondent processed an abatement of the premature assessment. On April 29, 2022, respondent placed a litigation freeze code on petitioner's account for tax year 2018.
As respondent has abated the premature assessment and verified that the proper litigation freeze code has been applied to the tax year at issue in this case, petitioner should receive no further collection notices for petitioner 2018 tax year while this case is pending.
Upon due consideration, it is
ORDERED that petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed March 29, 2022, is denied as moot. Petitioner shall immediately notify the Court if collection action resumes with respect to petitioner's 2018 tax year before the final resolution of this case.