Opinion
TC-MD 140331C
08-28-2014
FINAL DECISION
DAN ROBINSON MAGISTRATE.
This Final Decision incorporates without change the court's Decision entered on August 11, 2014. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 19.
This matter is before the court on Defendant's Answer filed August 8, 2014. Plaintiff filed his Complaint on July 24, 2014, appealing Defendant's Notices of Deficiency Assessment dated April 29, 2014, for the 2011 and 2012 tax years. In its Answer, Defendant stated that “[t]he notices of deficiency were issued in error * * *. The additional taxes have been cancelled.” (Def's Ans at 1). Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is granted.