Opinion
18014-22S
10-04-2022
LON G. HURWITZ & TERREA R. VON HURWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Notice of Deficiency dated April 28, 2022, respondent determined a deficiency of $14,847.00 and an I.R.C. section 6662(a) accuracy-related penalty of $2,969.40 in petitioners' Federal income tax for the taxable year 2019. On August 1, 2022, petitioners filed a timely Petition for redetermination with respect to that Notice and thereafter paid the Court's $60.00 filing fee.
On September 26, 2022, the Court received and filed a Letter by petitioners dated September 20, 2022. Therein, petitioners request confirmation that the Court has received and processed the Court's filing fee in this case. As noted above, the filing fee has been paid in this case.
Additionally, however, petitioners' Letter attaches, inter alia, copies of an IRS Notice CP22E dated September 12, 2022, and issued to each petitioner individually, seeking to collect a stated amount due of $19,134.44 for the taxable year 2019. That stated amount due (which consists of the above-referenced deficiency of $14,847.00 and a penalty of $2,969.40, plus interest) suggests that respondent may be seeking to collect-improperly, in view of the Petition filed herein-the deficiency and penalty at issue in this case. Accordingly, we will take such action as set forth below.
The foregoing considered, it is
ORDERED that petitioners' above-referenced Letter is recharacterized as petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before November 2, 2022, respondent shall file a response to petitioners' above-referenced Motion to Restrain. Respondent shall attach to such response a then-current copy of petitioners' IRS account transcript for the taxable year 2019.