Opinion
34034-21
08-03-2022
ROBERT J. RICHARDS & CYNTHIA M. RICHARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Notice of Objection to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed June 14, 2022, wherein counsel for respondent states that he has requested an abatement of the premature assessment in this case, it is
ORDERED that, on or before September 1, 2022, respondent shall file a report regarding the then-present status of the requested abatement of the premature assessment in this case. Respondent shall attach to such report a then-present copy of petitioners' account transcript for the 2019 taxable year. It is further
ORDERED that action on petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed May 19, 2022, shall be held in abeyance pending further direction by the Court.