Opinion
20415-21S
02-18-2022
Teresa Marie Iverson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 7, 2021, petitioner timely filed the petition to commence this case, seeking to challenge a notice of deficiency, dated March 29, 2021, issued to her for her 2018 tax year. The petition was served on respondent on August 30, 2021. On October 6, 2021, respondent filed an answer to the petition.
Thereafter, on November 15, 2021, petitioner filed a motion to restrain assessment or collection or to order refund of amount collected, attaching several IRS collection notices that had been issued to her since the commencement of this case with respect to her 2018 tax year, which is the same tax year currently pending before this Court. This Court issued an Order directing respondent to file a response, on or before February 14, 2022, to petitioner's motion. To date, no response has been received from respondent.
Upon due consideration, it is
ORDERED that petitioner's motion to restrain assessment or collection or to order refund of amount collected is granted. It is further
ORDERED that respondent shall abate the assessments made against petitioner related to the notice of deficiency issued for petitioner's 2018 tax year. It is further
ORDERED that, on or before March 18, 2022 respondent shall file a Response to this Order and attach thereto a Form 4340 (Certificate of Assessment, Payments and Other Specified Matters) for petitioner's 2018 tax year, reflecting that respondent has complied with this Order.