Opinion
10276-21
11-03-2021
Marc Glimcher & Fairfax Dorn Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 3, 2021, petitioners filed a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. On September 24, 2021, respondent filed an Objection to petitioners' motion to restrain. On October 27, 2021, respondent filed a First Supplement to his objection. Among other things, in his Objection as supplemented, respondent states that: (1) the IRS has now reversed the premature assessment made against petitioners for their tax year 2016; and (2) a litigation freeze code by inputted into petitioners' transcript of account for 2016. Upon due consideration, it is
ORDERED that petitioners' Motion To Restrain filed September 3, 2021, is denied as moot.