Opinion
16728-21S
11-10-2021
Joshua Allan Weirick & Susan Williamson Weirick Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 20, 2021, petitioners filed in the above-docketed deficiency proceeding for taxable year 2018 a Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. Subsequently, on November 4, 2021, respondent filed a response to petitioners' motion. Respondent stated therein that Internal Revenue Service had abated the premature deficiency assessment, and no amounts had been collected. Supporting documentation was provided in the form of an account transcript.
The foregoing considered, it is
ORDERED that petitioners' just-referenced Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected filed August 20, 2021, is denied as moot. Petitioners shall immediately notify the Court if collection action resumes before the final resolution of this case.