Opinion
14769-20S
09-16-2021
Amy R. Blalock & Christopher C. Starr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 6, 2021, petitioners filed a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected in this deficiency proceeding concerning petitioners' 2017 tax year. On June 11, 2021, respondent filed an objection to petitioner's motion. In his objection, respondent conceded that because of an administrative error a premature assessment had been made. However, respondent asserted that steps were being taken to reverse the premature assessment and to input the proper hold code so that no further collection notices are issued to petitioners while this litigation is pending.
On July 15, 2021, petitioners filed a reply to respondent's objection requesting that, despite the information provided by respondent's objection, their motion be granted to ensure that no further collection activity takes place during this litigation. On September 10, 2021, respondent filed a response to petitioners' reply, attaching thereto a copy of the account transcript for petitioners' 2017 tax year. The account transcript confirms that the premature assessment has been reversed and the proper hold code has been input to ensure that petitioners receive no further collection notices related to tax year 2017 while this litigation is pending.
In view of the foregoing, it is
ORDERED that petitioners' Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.
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