Opinion
9704-23S
10-10-2023
JASEN E. HOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This case for the redetermination of a deficiency is before the Court on petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed August 2, 2023. On August 18, 2023, respondent filed an Objection to the Motion and, on September 21, 2023, a First Supplement to that Objection. In a Second Supplement, filed October 3, 2023, respondent advises that the premature assessment for petitioner's 2020 taxable year has been abated. A current Internal Revenue Service account transcript for petitioner's 2020 taxable year is attached to the Second Supplement and reflects such an abatement.
In consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion is denied as moot. Petitioner shall immediately notify the Court if collection action resumes before the final resolution of this case.