Opinion
6702-22S
02-09-2023
AMBER LYNN LEE & CHRISTOPHER JEROLD LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Petitioners challenge in this case the notice of deficiency issued to them for their 2018 tax year. On June 7, 2022, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Also on June 7, 2022, petitioners filed a supplement to the motion. Attached to the motion, as supplemented, is a partial copy of a Notice CP22A, which is a type of IRS collection notice, issued with respect to petitioners' 2018 tax year.
On November 8, 2022, respondent filed a Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. In that response, respondent states that respondent prematurely assessed the proposed deficiency and penalty for petitioners' 2018 tax year and, as a result of the assessments, respondent's collections department issued petitioner the Notice CP22A. Respondent further states that, on July 25, 2022, respondent processed an abatement of the premature assessment. On October 24, 2022, respondent requested that a litigation freeze code be placed on petitioner's account for tax year 2018.
As respondent has abated the premature assessment and requested that the proper litigation freeze code be applied to the tax year at issue in this case, petitioners should receive no further collection notices for their 2018 tax year while this case is pending.
Upon due consideration, it is
ORDERED that petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed June 7, 2022, as supplemented, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes with respect to their 2018 tax year before the final resolution of this case.