Opinion
15691-21S
09-23-2021
Lee Edward Chagnon Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 17, 2021, petitioner filed a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. On September 20, 2021, respondent filed his Objection to petitioner's motion to restrain. Among other things, in his Objection respondent states/indicates that: (1) the IRS prematurely assessed the proposed income tax liability for tax year 2017 which respondent in the notice of deficiency determined against petitioner; (2) on September 2, 2021, respondent's counsel requested that premature assessment be abated and a litigation hold be placed on petitioner's 2017 tax year account; and (3) abatement of that assessment and a litigation hold has now been posted to petitioner's 2017 account. The foregoing considered, it is
ORDERED that petitioner's Motion To Restrain filed August 17, 2021, is denied as moot.
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