Opinion
TC-MD 140359C
10-16-2014
FINAL DECISION
DAN ROBINSON MAGISTRATE
The court entered its Decision in the above-entitled matter on September 29, 2014. The court did not receive a request for an award of costs and disbursements (TCR-MD 19) within 14 days after its Decision was entered. The court's Final Decision incorporates its Decision without change.
This matter is before the court on Defendant's Answer filed September 26, 2014. Plaintiff filed her Complaint on September 19, 2014, requesting cancellation of the tax, penalties, and interest assessed in Defendant's Notice of Deficiency Assessment dated August 19, 2014. In its Answer, Defendant agreed to “cancel the assessed tax, penalty, and interest as listed in the complaint.” 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. Defendant shall cancel its Notice of Deficiency dated August 19, 2014.