Opinion
14132-22S
05-17-2023
CORDIA M. ARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioner challenges in this case the notice of deficiency issued to her for her 2019 tax year. On August 12, 2022, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Also on August 12, 2022, petitioner filed a supplement to her motion. Attached to the motion is a partial copy of a Notice CP22E, which is a type of IRS collection notice, issued with respect to petitioner's 2019 tax year.
On February 10, 2023, respondent filed a Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected as Supplemented. On April 3, 2023, respondent filed a supplement to his response. In that response, as supplemented, respondent states that respondent prematurely assessed the proposed deficiency for petitioner's 2019 tax year and, as a result of the assessments, respondent's collections department issued petitioner the Notice CP22E. Respondent further states that respondent has processed an abatement of the premature assessment. Although respondent has not indicated whether he has placed a litigation freeze code on petitioner's account for tax year 2019, respondent states that the parties have reached a basis for settlement and are prepared to present a decision for entry as soon as possible.
As respondent has abated the premature assessment, petitioner should receive no further collection notices for petitioner's 2019 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 August 12, 2022, as supplemented, is denied as moot. Petitioner shall immediately notify the Court if collection action resumes with respect to petitioner's 2019 tax year before the final resolution of this case.