Opinion
29443-21
04-04-2022
COURTNEY MATTHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted, filed December 27, 2021, by respondent. Subsequently, on January 27, 2022, petitioner filed a First Amendment to Petition setting forth petitioner's position herein, followed on January 31, 2022, by a Ratification of Petition. The parties then filed a Proposed Stipulated Decision on March 31, 2022.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted is denied.