Opinion
3729-22
08-04-2022
ANN E. DUNLAP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition to commence this case was filed on February 3, 2022. Petitioner challenges notices of deficiency issued for her 2016 and 2017 tax years. On July 7, 2022, petitioner filed a Letter Dated June 18, 2022. Attached to that letter is a partial copy of a Notice CP22E (a type of IRS collection notice), dated June 6, 2022, which was issued to petitioner with respect to her 2017 tax year.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Letter Dated June 18, 2022, 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 August 25, 2022, respondent shall file a response to petitioner's above-referenced motion.