Opinion
17129-21S
03-09-2022
Shahram Davanizadeh & Soodabeh Sarooie Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 4, 2021, petitioners filed the petition to commence this case, seeking to challenge a notice of deficiency issued for their 2019 tax year. On March 8, 2022, petitioners filed a document improperly titled Brief in Support of Letter Dated 1/1/22. In that document, petitioners state that they recently were issued a Notice CP49, which informed them that an overpayment for their 2021 tax year had been applied to the balance for their 2019 tax year. In addition, in connection with petitioners' 2019 tax year (the same year that is at issue in this case), the Notice CP49 stated "Amount due immediately: $31,941.05".
In view of the foregoing, it is
ORDERED that petitioners' Brief in Support of Letter Dated 1/1/22 is recharacterized as a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before March 31, 2022, respondent shall file a response to petitioners' above-referenced motion. Failure to file a response may result in the granting of the motion.