Opinion
4104-21
06-08-2021
Gwendolyn C. Winston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 5, 2021, the Court filed petitioner's Letter Dated May 3, 2021. Petitioner's letter appears to be in the nature of a Motion To Restrain Assessment or Collection and will be recharacterized as such.
Accordingly, it is
ORDERED that petitioner's Letter Dated May 3, 2021, is recharacterized as petitioner's Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. It is further
ORDERED that, on or before June 29, 2021, respondent shall file an objection, if any, to petitioner's above-referenced motion.