Opinion
34034-21
09-01-2022
ROBERT J. RICHARDS & CYNTHIA M. RICHARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed May 19, 2022. On August 31, 2022, respondent filed a Status Report. Therein, respondent states that all premature assessments related to petitioners' 2019 taxable year (i.e., the taxable year at issue in this case) have now been abated. Attached thereto is a copy of an Internal Revenue Service account transcript for petitioners' 2019 taxable year generated on August 31, 2022, reflecting such an abatement.
In view of the foregoing, it is
ORDERED that petitioners' above-referenced Motion is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.