Whitlock v. Comm'r of Internal Revenue

Full title: Carolyn Lee Whitlock Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Sep 16, 2021

No. 8955-21S (U.S.T.C. Sep. 16, 2021)

Opinion

8955-21S

09-16-2021

Carolyn Lee Whitlock Petitioner v. Commissioner of Internal Revenue Respondent

MAURICE B. FOLEY, CHIEF JUDGE

ORDER

MAURICE B. FOLEY, CHIEF JUDGE

On July 12, 2021, petitioner filed a motion to restrain assessment or collection or to order refund of amount collected. On July 20, 2021, petitioner filed a second motion titled as a motion to restrain assessment or collection or to order refund of amount collected. However, petitioner states in her second motion that she seeks to withdraw her motion to restrain assessment or collection or to order refund of amount collected that was filed on July 12, 2021. We will, therefore, recharacterize petitioner's second motion as a motion to withdraw. Respondent does not object to petitioner's motion to withdraw.

Upon due consideration, it is

ORDERED that petitioner's motion to restrain assessment or collection or to order refund of amount collected, filed July 20, 2021, is recharacterized as a motion to withdraw. It is further

ORDERED that petitioner's motion to withdraw is granted in that petitioner's motion to restrain assessment or collection or to order refund of amount collected, filed July 12, 2021, is withdrawn.

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