Procedurally Taxing ran this story this morning. The number of petitions filed is DOUBLE that of a normal year. They've been unable to process thousands of them resulting in premature assessments by IRS as IRS was unaware of the filing. If you have filed a petition with the Court, but have been notified of an IRS assessment or collection action, you can email the
IRS at taxcourt.petitioner.premature.assessment@irs.gov
https://www.ustaxcourt.gov/resources/press/07232021.pdf