Opinion
18319-23S
06-03-2024
RONALD W. BOONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
In response to petitioner's Motion to Restrain Assessment or Collection or To Order Refund of Amount Collected, filed March 18, 2024, respondent filed on April 11, 2024, an Objection to Motion to Restrain Assessment or Collection or To Order Refund of Amount Collected, which was supplemented by respondent on May 29, 2024. In that Objection, as supplemented, respondent states that the premature assessment relating to petitioner's tax year 2020 has been abated and the proper litigation hold has been applied to petitioner's 2020 account. A copy of the account transcript for petitioner's 2020 tax year is attached to respondent's supplement.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion to Restrain Assessment or Collection or To Order Refund of Amount Collected is denied as moot.