Brown v. Dept. of Rev.

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax

G.G. BROWN and MEREDITH BROWN, ) ) Plaintiffs, ) TC-MD 160378G ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION

Plaintiffs appealed Defendant’s Notice of Assessment, dated October 28, 2016, for the

period ending December 31, 2015. Plaintiffs also requested the court to award them their $252

filing fee. A case management conference was held on February 22, 2017, at which Melinda

Emerson appeared on behalf of Defendant. Plaintiffs’ daughter attended the conference and

stated that Plaintiffs were unable to appear due to a medical emergency.

At the conference, Emerson stated that Defendant had received a copy of Plaintiffs’

federal return from their daughter. On the basis of that federal return, Defendant agreed to

accept Plaintiffs’ 2015 Oregon return as filed. Emerson stated that Defendant objected to an

award of Plaintiffs’ filing fee because she was unable to verify that a copy of Plaintiffs’ federal

return had been initially attached to their Oregon return.

The court issued its Decision, granting Plaintiffs the substantive relief requested.

Subsequently, the court issued an Order, requiring Plaintiffs to confirm whether their daughter

represented them and giving Plaintiffs 14 days to request a hearing on the issue of their filing fee.

Plaintiffs did not respond to the court’s Decision or to its Order. Now, therefore,

IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of

Assessment, dated October 28, 2016, for the period ending December 31, 2015.

FINAL DECISION TC-MD 160378G 1 IT IS FURTHER DECIDED that Plaintiffs’ request for an award of their filing fee is

denied.

Dated this day of March, 2017.

POUL F. LUNDGREN MAGISTRATE

If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR.

Your complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B.

This document was filed and entered on March 30, 2017.

FINAL DECISION TC-MD 160378G 2