Hays v. Dept. of Rev.

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax

ANNA M. HAYS, MD, ) ) Plaintiff, ) TC-MD 150135C ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION

This Final Decision incorporates without change the court’s Decision, entered

May 4, 2015. The court did not receive a statement of costs and disbursements within 14 days

after its Decision was entered. See Tax Court Rules-Magistrate Division 16 C(1).

This matter is before the court on Defendant’s Answer filed April 22, 2015.

Plaintiff filed her Complaint on March 25, 2015, requesting that the $5,000 rural health

practitioner credit claimed on her 2013 Oregon income tax return be allowed. In its Answer,

Defendant agreed that the “documentation provided by Plaintiff * * *adequately supports” the

claimed credit, and Defendant further agreed to “restore the rural health practitioner credit as

claimed.” Because the parties are in agreement, the case is ready for decision. Now, therefore,

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FINAL DECISION TC-MD 150135C 1 IT IS THE DECISION OF THIS COURT that the $5,000 rural health practitioner credit

claimed on Plaintiff’s 2013 Oregon tax return is allowed. Defendant must cancel its Notice of

Proposed Adjustment and/or Distribution, dated October 10, 2014, and issue or otherwise credit

to Plaintiff a refund with statutory interest, if any.

Dated this day of May 2015.

ALLISON R. BOOMER 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 May 21, 2015.

FINAL DECISION TC-MD 150135C 2