Opinion
10951-24.
09-30-2024
RICHARD MILLER & BRIGITTE MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case for the redetermination of a deficiency is based upon a notice of deficiency issued to petitioners for the taxable year 2021. In paragraphs 7 and 8 of their Objection to Motion to Dismiss for Lack of Jurisdiction, filed September 25, 2024, petitioners allege that the Internal Revenue Service (IRS) is pursuing collection efforts for the taxable year 2021. In support of their allegations, petitioners have attached, as "Exhibit B," an IRS Notice CP504, "Final Balance Due Reminder - Notice of Intent to Seize (Levy) Your Property or Rights to Property," apparently issued on or about September 16, 2024, to petitioner Brigitte Miller for the taxable year 2021. In paragraph 8 of their Objection, petitioners request that the Court "instruct the Internal Revenue Service to cease all collection until our tax court case is finalized." Upon due consideration, in view of petitioners' pro se status, and for cause, it is
ORDERED that the Clerk of the Court shall copy "Page 3" of petitioners' Objection (i.e., page four of the PDF), and "Exhibit B" (i.e., pages 10 through 16 of the PDF), and shall file them, as of the service date of this Order, as petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Paragraphs 5 and 6, and the second and third sentences of paragraph 8, are hereby deemed stricken from "Page 3" the foregoing Motion. It is further
ORDERED that, on or before October 30, 2024, respondent shall file a response to petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Respondent shall attach to such response a then-current copy of petitioners' IRS account transcript for the taxable year 2021.