Opinion
20415-21S
01-21-2022
Teresa Marie Iverson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 15, 2021, petitioner filed a Letter Dated November 12, 2021. Petitioner indicates in her letter that she has received IRS collection notices after the petition was filed to commence this case on June 7, 2021. In view of the foregoing, it is
ORDERED that petitioner's above-referenced letter is recharacterized as a motion to restrain assessment or collection or to order refund of amount collected. It is further
ORDERED that, on or before February 14, 2022, respondent shall file an objection, if any, to petitioner's motion to restrain assessment or collection or to order refund of amount collected. Failure to file an objection may result in the granting of petitioner's motion.