Opinion
5626-21
03-02-2022
Timothy J. McCarthy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth Crewson Paris, Judge
On December 29, 2021, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. On January 24, 2022, the Court ordered respondent to respond to the petitioner's Motion by February 4, 2022. On February 2, 2022, respondent filed a Response and Objection to the Motion Restrain Assessment or Collection.
Giving due consideration to the motion and response and upon review of the record the Court finds that petitioner's motion to restrain is for a civil penalty not included in the notice of deficiency dated November 10, 2020, for income tax year 2016. Therefore, the civil penalty is not included within the scope of the petition. After due consideration, it is
ORDERED that petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected is denied as filed.