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Mumba v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 804-22 (U.S.T.C. Aug. 18, 2022)

Opinion

804-22

08-18-2022

HABASUNE MUMBA & MIEASHA MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 15, 2022, respondent filed a Response to the Court's Order served July 18, 2022. In that Response, respondent acknowledges that, after the timely filing of the Petition in this case, the deficiency and penalty determined in the Notice of Deficiency issued for petitioners' 2018 taxable year (i.e., the underlying tax liabilities at issue) were prematurely assessed. However, respondent advises that, following the issuance of the aforementioned Order, counsel for respondent requested the abatement of that premature assessment. Respondent further advises that the requested abatement posted to petitioners' account on August 15, 2022. Attached to respondent's Response is a copy of an account transcript generated on August 15, 2022, reflecting the posting of such an abatement.

Upon due consideration of the foregoing, it is

ORDERED that, if collection action relating to the underlying tax liabilities at issue resumes before the final resolution of this case, the parties shall immediately notify the Court.


Summaries of

Mumba v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 804-22 (U.S.T.C. Aug. 18, 2022)
Case details for

Mumba v. Comm'r of Internal Revenue

Case Details

Full title:HABASUNE MUMBA & MIEASHA MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 18, 2022

Citations

No. 804-22 (U.S.T.C. Aug. 18, 2022)