Opinion
8012-21
04-14-2023
MOMOKO TOKUNAGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Petitioner challenges in this case the notice of deficiency issued to her for her 2016 tax year. On February 25, 2022, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Attached to the motion is a partial copy of a Notice CP504, which is a type of IRS collection notice, issued with respect to petitioner's 2016 tax year.
On October 7, 2022, respondent filed a Response to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. On February 21, 2023, respondent filed a supplement to his response. In that response, as supplemented, respondent states that respondent prematurely assessed the proposed deficiency, addition to tax, and penalty for petitioner's 2016 tax year and, as a result of the assessments, respondent's collections department issued petitioner the Notice CP504. Respondent further states that respondent has processed an abatement of the premature assessment. On April 25, 2022, respondent placed a litigation freeze code on petitioner's account for tax year 2016.
As respondent has abated the premature assessment and verified that the proper litigation freeze code has been applied to the tax year at issue in this case, petitioner should receive no further collection notices for petitioner's 2016 tax year while this case is pending.
Upon due consideration, it is
ORDERED that petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed February 25, 2022, is denied as moot. Petitioner shall immediately notify the Court if collection action resumes with respect to petitioner's 2016 tax year before the final resolution of this case.