Opinion
17512-21S
03-10-2023
CHRISTINE HANSEN & JAMES BOTTOMLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioners challenge in this case the notice of deficiency issued to them for their 2017 tax year. On September 10, 2021, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Attached to the motion is a partial copy of a Notice CP503 and a Notice CP504, which are types of IRS collection notices, issued with respect to petitioners' 2017 tax year.
On September 2, 2022, respondent filed an Objection to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. On February 6, 2023, respondent filed a supplement to his objection. In that objection, as supplemented, respondent states that respondent prematurely assessed the proposed deficiency and penalty for petitioners' 2017 tax year and, as a result of the assessments, respondent's collections department issued petitioner the Notice CP503 and CP504. Respondent further states that, on October 25, 2021, respondent processed an abatement of the premature assessment. On January 31, 2023, respondent requested that a litigation freeze code be placed on petitioner's account for tax year 2017.
As respondent has abated the premature assessment and requested that the proper litigation freeze code be applied to the tax year at issue in this case, petitioners should receive no further collection notices for their 2017 tax year while this case is pending.
Upon due consideration, it is
ORDERED that petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed September 10, 2021, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes with respect to their 2017 tax year before the final resolution of this case.