Opinion
17018-21
04-13-2022
OM P. GARG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 1, 2021, a document received from petitioner in the above-docketed deficiency proceeding for taxable year 2017 was filed as a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on April 6, 2022, respondent filed a response to petitioner's motion. Respondent stated therein that respondent had asked appropriate Internal Revenue Service personnel to abate the premature deficiency assessment. Respondent further indicated that, through a requested litigation freeze, appropriate steps have been instituted so that no further collection action will be taken pending final resolution of this case.
The foregoing considered, it is
ORDERED that petitioner's just-referenced Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected filed December 1, 2021, is denied as moot. Petitioner shall immediately notify the Court if collection action resumes before the final resolution of this case.