Opinion
TC-MD 140401C
12-11-2014
FINAL DECISION
DAN ROBINSON MAGISTRATE
This Final Decision incorporates without change the court's Decision entered November 24, 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 Amended Answer filed November 18, 2014. Plaintiff filed its Complaint on October 29, 2014, requesting that Defendant cancel its Notice of Deficiency dated September 3, 2014, and issue a refund of $41, 627. In its Amended Answer, Defendant agreed to cancel its Notice of Deficiency and to issue Plaintiff a refund of $41, 627. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of Deficiency dated September 3, 2014.
IT IS FURTHER DECIDED that Defendant shall issue a refund to Plaintiff of $41, 627 plus statutory interest, if applicable.