Opinion
6424-21
11-02-2021
Edward W. Green Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served September 23, 2021, the Court directed respondent, inter alia, to file a response addressing the current status of any premature assessment and improper collection activity for petitioner's 2018 taxable year. On October 12, 2021, respondent filed a status report, confirming that, on or about March 22, 2021, respondent prematurely assessed additional tax and a penalty against petitioner for the 2018 taxable year, based on the notice of deficiency in this case. In his status report respondent states that, on or about June 14, 2021, an Appeals officer submitted a request to have the premature assessment abated, but that, "as of October 7, 2021, respondent is still working to abate the premature assessment."
On October 29, 2021, the parties filed a proposed stipulated decision resolving the underlying tax liability that is the subject of this proceeding. Upon review of the proposed decision, the Court notes that respondent has conceded in full the deficiency and penalty determined in the notice of deficiency (i.e., the subject of the premature assessment made for petitioner's 2018 taxable year). Accordingly, the Court will hold action on the parties' proposed stipulated decision in abeyance pending confirmation that the erroneous assessment made for petitioner's 2018 taxable year has been removed.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 23, 2021, respondent shall file a report regarding the then-present status of his efforts to remove the erroneous assessment made for petitioner's 2018 taxable year. Respondent shall attach to his report documentation confirming that the erroneous assessment for petitioner's 2018 taxable year has been removed and that any improper collection activity has been suspended. It is further
ORDERED that action on the parties' proposed stipulated decision, filed October 29, 2021, shall be held in abeyance pending further direction of the Court. It is further
ORDERED that respondent is hereby relieved of the obligation to file an answer to petitioner's first amended petition, as previously directed in the Court's Order served September 23, 2021.