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Arrington v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 14132-22S (U.S.T.C. Mar. 22, 2023)

Opinion

14132-22S

03-22-2023

CORDIA M. ARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 12, 2022, petitioner filed a Motion to Restrain Assessment of Collection or to Order Refund of Amount Collected. Also on August 12, 2022, petitioner filed a supplement to her motion. On February 10, 2023, respondent filed a response to petitioner's motion. In his response, respondent states that the deficiency proposed in the notice of deficiency issued to petitioner was prematurely assessed and respondent's counsel has requested respondent's employees to take immediate corrective action to reverse the premature assessment and any assessed interest. However, respondent did not state whether the premature assessment has been abated and whether he placed a litigation hold on petitioner's account.

Upon due consideration, it is

ORDERED that, on or before April 12, 2023, respondent shall file a Supplement to his response. In his Supplement, respondent shall state whether the premature assessment has been abated and whether there is a litigation hold on petitioner's account.


Summaries of

Arrington v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 14132-22S (U.S.T.C. Mar. 22, 2023)
Case details for

Arrington v. Comm'r of Internal Revenue

Case Details

Full title:CORDIA M. ARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 14132-22S (U.S.T.C. Mar. 22, 2023)