Opinion
TC-MD 140438N
01-02-2015
FINAL DECISION
ALLISON R. BOOMER MAGISTRATE
This Final Decision incorporates without change the court's Decision entered on December 16, 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 16.
This matter is before the court on Defendant's Answer filed December 15, 2014. Plaintiff filed its Complaint on December 8, 2014, appealing Defendant's Notice of Deficiency Assessment dated September 3, 2014. In its Answer, Defendant agreed that “no additional tax is due for the 2012 tax return - Tax Year Ending 9/30/13.” (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, as agreed upon by the parties, Defendant will cancel its Notice of Deficiency Assessment, dated September 3, 2014.