Opinion
12083-21
10-19-2021
Donald Kent Birner & Mary Jude Almencion Manabat-Birner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 11, 2021, petitioners filed in the above-docketed deficiency proceeding for taxable year 2017 a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on October 14, 2021, respondent filed a response to petitioners' motion. Respondent stated therein that respondent had notified appropriate Internal Revenue Service personnel to abate the premature deficiency assessment. Respondent further attached documentation reflecting that the abatements had been effectuated, 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 September 11, 2021, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.