Opinion
17149-21S
04-04-2022
FRANK TUPPER & ELIZABETH TUPPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 11, 2021, petitioners timely filed the petition to commence this case, seeking to challenge a notice of deficiency, dated February 8, 2021, issued to petitioners for their 2018 tax year. The petition was served on respondent on August 4, 2021. On September 24, 2021, petitioners filed a first amended petition, and respondent filed an answer to the petition. On November 22, 2021, respondent filed an answer to amended petition.
Thereafter, on December 13, 2021, petitioners filed a motion to restrain assessment or collection or to order refund of amount collected, attaching several IRS collection notices that had been issued to them since the commencement of this case with respect to their 2018 tax year, which is the same tax year currently pending before this Court. This Court issued an Order directing respondent to file a response, on or before March 30, 2022, to petitioners' motion. No response has been received from respondent.
Upon due consideration, it is
ORDERED that petitioners' motion to restrain assessment or collection or to order refund of amount collected is granted. It is further
ORDERED that respondent shall abate the assessments made against petitioners related to the notice of deficiency issued for petitioners' 2018 tax year. It is further
ORDERED that, on or before April 29, 2022 respondent shall file a Response to this Order and attach thereto a Form 4340 (Certificate of Assessment, Payments and Other Specified Matters) for petitioners' 2018 tax year, reflecting that respondent has complied with this Order.