Opinion
15316-21
11-03-2021
Christina L. Lalloo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 1, 2021, petitioner filed a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. On September 27, 2021, respondent filed a Response to petitioner's motion to restrain. On October 27, 2021, respondent filed a First Supplement to his response. Among other things, in his Response, as supplemented, respondent states that: (1) the IRS has now abated the premature assessment made against petitioner for his tax year 2017; and (2) respondent's counsel has also requested that a litigation freeze code be inputted into petitioner's transcript of account for 2017. Upon due consideration, it is
ORDERED that petitioner's Motion To Restrain filed September 1, 2021, is denied as moot.