Opinion
18151-23
12-11-2023
NICOLE L. BURBANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 4, 2023, petitioner filed a "Motion to Dismiss Notice of Deficiency." To the extent that the Motion essentially requests the Court to enter a decision in petitioner's favor, it is more akin to a motion for summary judgment and is premature. To the extent that the Motion requests litigation costs, it is similarly premature. It is accordingly
ORDERED that petitioner's Motion to Dismiss Notice of Deficiency is denied.