Opinion
11485-21
02-25-2022
William J. Mitchell & Lezlie D. Mitchell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 19, 2021, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected in this deficiency proceeding concerning petitioners' 2018 tax year. On February 16, 2022, respondent filed a response to petitioners' motion. In that response, respondent conceded that due to administrative error a premature assessment had been made which caused computer-generated collection notices to be sent to petitioners after the commencement of this case. Respondent asserts, however, that the premature assessments have now been properly abated. Respondent attached a copy of the account transcript for petitioners' 2018 tax year to demonstrate the abatement actions taken by respondent.
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.