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Estate of Benink v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2022
No. 5114-21 (U.S.T.C. Feb. 28, 2022)

Opinion

5114-21

02-28-2022

Estate of Sylvia Benink, Deceased, Roelof Benink, Successor in Interest Petitioner(s) v. Commissioner of Internal Revenue Respondent


ORDER

Emin Toro Judge

This case is currently calendared for trial during the Court's April 4, 2022, San Francisco, California, trial session. On January 20, 2022, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected on the ground of a premature assessment. On February 7, respondent filed an Objection to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected on the ground that respondent was taking steps to abate the premature assessment. The Court held a conference call with the parties on February 14, 2022, and requested a status update no later than February 22.

On February 22, petitioners filed a Status Report (Doc. 13) informing the Court that respondent issued a press release announcing a suspension of certain collection notices and has assured petitioners' counsel that an abatement has been requested.

Also on February 22, respondent filed a Status Report (Doc. 14) informing the Court that respondent believes in good faith that the assessment at issue will be abated within two weeks.

Upon due consideration, it is hereby

ORDERED that, on or before March 14, 2022, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing the status of the case.


Summaries of

Estate of Benink v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2022
No. 5114-21 (U.S.T.C. Feb. 28, 2022)
Case details for

Estate of Benink v. Comm'r of Internal Revenue

Case Details

Full title:Estate of Sylvia Benink, Deceased, Roelof Benink, Successor in Interest…

Court:United States Tax Court

Date published: Feb 28, 2022

Citations

No. 5114-21 (U.S.T.C. Feb. 28, 2022)