Opinion
3729-22
10-07-2022
ANN E. DUNLAP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 5, 2022, petitioner filed a Letter which consisted of an IRS collection notice, dated September 13, 2022, issued to her concerning her 2017 tax year, a year that is at issue in this case. The Court will recharacterize petitioner's letter as a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected (motion to restrain). Petitioner's previously filed motion to restrain was denied as moot by Order served September 23, 2022, on the basis of respondent's representation in his Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed August 22, 2022, that the appropriate litigation freeze codes had been placed on petitioner's account for tax year 2017.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Letter, filed October 5, 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 October 28, 2022, respondent shall file a Response to petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Failure to file a response may result in the granting of petitioner's motion.