Opinion
18319-23S
04-11-2024
RONALD W. BOONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 18, 2024, petitioners- filed a Motion to Restrain Assessment or Collection or To Order Refund of Amount Collected. On April 11, 2024, respondent filed an Objection to petitioners' motion to restrain. Respondent states therein that respondent's counsel has requested the abatement of the premature assessment made against petitioner with respect to his 2020 tax year and the placement of a litigation hold on petitioner's 2020 account.
Upon due consideration, it is
ORDERED that, on or before June 11, 2024, respondent shall file a First Supplement to his above-referenced Objection. In that supplement respondent shall set forth and discuss fully whether the Internal Revenue Service has abated the premature assessment made against petitioner for 2020 and has placed a litigation hold on petitioner's account for 2020. Respondent additionally shall attach to his supplement any documents which demonstrate the actions taken by the IRS in this matter.