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Jaynal v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 14534-22S (U.S.T.C. Nov. 3, 2022)

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.


Summaries of

Jaynal v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 14534-22S (U.S.T.C. Nov. 3, 2022)
Case details for

Jaynal v. Comm'r of Internal Revenue

Case Details

Full title:FRANCES G. JAYNAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 14534-22S (U.S.T.C. Nov. 3, 2022)