Opinion
4531-21S
06-09-2021
Kellie Ann Smoot Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On May 7, 2021, petitioner filed a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. On June 4, 2021, respondent filed his Response to petitioner's motion to restrain. Among other things, in his Response respondent states that: (1) respondent prematurely assessed against petitioner the proposed 2017 income tax liability in the notice of deficiency upon which this case is based; and (2) that premature assessment has now been abated and removed from petitioner's transcript for tax year 2017.
Upon due consideration, it is
ORDERED that petitioner's Motion To Restrain is denied as moot.