Opinion
25693-18L
06-17-2021
Heidi A. Whitman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro Judge
On December 29, 2020, petitioner filed a Motion to Abate Erroneous Tax Assessment and to Shift Burden of Proof Pursuant to Internal Revenue Code Section 7491 (Doc. 19). On June 15, 2021, the parties filed a Proposed Stipulated Decision (Doc. 27). Upon due consideration, it is hereby
ORDERED that petitioner's Motion to Abate Erroneous Tax Assessment and to Shift Burden of Proof Pursuant to Internal Revenue Code Section 7491 filed December 29, 2020, is denied as moot.