Opinion
11510-23
11-06-2023
RONALD ROBINSON, JR. & LEKEESHA COLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 11, 2023, a document received from petitioners in the above-docketed deficiency proceeding for taxable year 2020 and 2021 was filed as a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on November 3, 2023, respondent filed a response to petitioners' motion. Respondent stated therein that respondent had asked appropriate Internal Revenue Service personnel to abate the premature deficiency assessment for 2021. Respondent further indicated that, through a requested hold on the account, appropriate steps have been instituted so that no further collection action will be taken pending final resolution of this case.
The foregoing considered, it is
ORDERED that petitioners' just-referenced Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected filed October 11, 2023, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.