Opinion
3729-22
10-26-2022
ANN E. DUNLAP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 5, 2022, petitioner filed a letter which the Court recharacterized as a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Attached to the motion is a copy of a collection letter from the IRS issued with respect to petitioner's 2017 tax year, which is a tax year at issue in this deficiency case.
On October 25, 2022, respondent filed a Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. In that response, respondent states that the proper litigation freeze code has now been applied to petitioner's account for the 2017 tax year. In support of respondent's response, respondent attached a copy of an account transcript for petitioner's 2017 account.
In view of the foregoing, it is
ORDERED that petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed October 5, 2022, is denied as moot. Petitioner shall immediately notify the Court if collection action resumes with respect to her 2016 or 2017 tax years before the final resolution of this case.