Opinion
14008-23S
09-04-2024
FRANK J. GLEESON & MICHELLE J. GLEESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 14, 2024, petitioner Frank J. Gleeson filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, to which he filed a supplement on March 26, 2024. On June 13, 2024, following her ratification of the Petition, Michelle J. Gleeson was added as a petitioner in this case.
On March 7, 2024, respondent filed a response to petitioner's above-referenced motion, and on August 30, 2024, respondent filed a supplement to the response. In respondent's supplement to the response, respondent advises that a litigation freeze has been placed on the separate assessment against petitioner Michelle J. Gleeson for tax year 2020, as well as on the joint assessment against petitioners for tax year 2020. Respondent states that no further collection action will be taken pending resolution of this case.
The foregoing considered, it is
ORDERED that petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed February 14, 2024, and supplemented March 26, 2024, is denied as moot. Petitioners shall immediately notify the Court if collection action against petitioner Michelle J. Gleeson resumes before the final resolution of this case.