Opinion
31914-21
06-01-2022
MELINDA J.E. SHEPPARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 31, 2022, respondent filed a First Supplement to his Response, filed February 23, 2022, to petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed February 6, 2022. In the First Supplement, respondent states that the administrative error that caused the premature assessment of the deficiency for the 2019 taxable year has been corrected, and that the premature assessment has been abated. Attached to the First Supplement is a copy of an account transcript generated on May 24, 2022, reflecting such an abatement.
In view of the foregoing, it is
ORDERED that petitioner's above-referenced Motion is denied as moot. Petitioner shall immediately notify the Court if collection action resumes before the final resolution of this case.