Opinion
17744-21
01-28-2022
Kathleen Anne Behan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 26, 2021, petitioner filed in this deficiency proceeding relating to the 2018 taxable year a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. On January 3, 2022, respondent filed a Response thereto. In the Response respondent states that the administrative error that caused the premature assessment of the deficiency and I.R.C. section 6662 penalty for the 2018 taxable year has been corrected, and that the premature assessment has been abated. Attached to the Response is a copy of an account transcript generated on December 22, 2021, reflecting such an abatement. Respondent further states that, because no amount has been collected, no refund is due to petitioner.
In view of the foregoing, it is
ORDERED that petitioner's above-referenced Motion is denied as moot. Petitioner shall immediately notify the Court if collection action resumes before the final resolution of this case.