Opinion
8379-21S
10-28-2021
Steven B. Kendrick & Anne M. Kendrick Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 7, 2021, petitioners filed in this deficiency proceeding concerning tax year 2018 a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on October 27, 2021, respondent filed a notice of objection to petitioner's motion. Respondent states in his objection that the administrative error that caused the premature assessment of the tax deficiency and penalty for tax year 2018, has been corrected, and the premature assessment has been abated. Respondent attached to his objection a copy of an account transcript relating to petitioners' 2018 tax year, which was generated on October 8, 2021, indicating the just-referenced abatement. Respondent further states that no refund is necessary as no amounts were collected as a result of the premature assessment.
In view of the foregoing, it is
ORDERED that petitioners' Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.