Opinion
4834-21
06-30-2021
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On June 22, 2021, petitioner filed a First Amended Petition, in which she states that she no longer disputes the notice of deficiency issued to her for tax year 2017 because she has "become aware that there is no deficiency" for 2017 and asks the Court to determine that there is no deficiency and no penalty for tax year 2017. Petitioner's amended petition is in the nature of a Motion for Entry of Decision and will be recharacterized as such. Upon due consideration, it is
ORDERED that petitioner's First Amended Petition is hereby recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before July 21, 2021, either (1) respondent shall file an objection, if any, to petitioner's Motion for Entry of Decision, or (2) the parties shall file a proposed stipulated decision for the Court's consideration.