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Pope v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 26170-22S (U.S.T.C. Mar. 16, 2023)

Opinion

26170-22S

03-16-2023

JEFFREY R. POPE & DAVIN L. POPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On February 28, 2023, petitioners filed in the above-docketed deficiency proceeding for taxable year 2020 a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected and a first supplement thereto. Subsequently, on March 13, 2023, respondent filed a response to petitioners' motion, as supplemented. Respondent stated therein that respondent had asked appropriate Internal Revenue Service personnel to abate the premature deficiency assessment and to issue a refund. Respondent further attached account transcripts documenting the corrective actions.

The foregoing considered, it is

ORDERED that petitioners' just-referenced Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected, as supplemented, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.


Summaries of

Pope v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 26170-22S (U.S.T.C. Mar. 16, 2023)
Case details for

Pope v. Comm'r of Internal Revenue

Case Details

Full title:JEFFREY R. POPE & DAVIN L. POPE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 26170-22S (U.S.T.C. Mar. 16, 2023)