Opinion
15668-21S
11-15-2021
Frank Lynn & Linda Lynn Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 20, 2021, petitioners filed in the above-docketed deficiency proceeding for taxable year 2018 a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on November 8, 2021, respondent filed a response to petitioners' motion. Respondent advised therein that Internal Revenue Service had abated the premature deficiency assessment, and supporting documentation was provided in the form of an account transcript. The response further indicated that respondent would work with petitioners to rectify any additional collection action.
The foregoing considered, it is
ORDERED that petitioners' just-referenced Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected filed October 20, 2021, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case