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.