Opinion
14534-22S
11-03-2022
FRANCES G. JAYNAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Pending before the Court in this deficiency proceeding relating to petitioner's 2019 taxable year is petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed September 12, 2022. On October 3, 2022, respondent filed a Notice of Objection to that Motion, and, on November 1, 2022, he filed a First Supplement thereto. In the First Supplement, respondent advises that the premature assessment for petitioner's 2019 taxable year has been abated. A current IRS account transcript for petitioner's 2019 taxable year is attached to the First Supplement and reflects such an abatement.
In view 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.