Martin v. Dept. of Rev.

• Court: Oregon Tax Court
• Decided: February 7, 2017
• Docket: TC-MD 160348G
• Status: Unpublished

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax

JANE LOIS MARTIN, ) ) Plaintiff, ) TC-MD 160348G ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION 1

Plaintiff appealed Defendant’s tax assessments for the 2011, 2012, and 2013 tax years.

At the case management conference, held December 14, 2016, Plaintiff agreed to file a 2013

return and Defendant agreed that Plaintiff need not file 2011 and 2012 returns. In its Status

Report, filed January 18, 2017, Defendant stated that it had accepted Plaintiff’s 2013 return as

filed and canceled its Notices of Assessment for tax years 2011, 2012, and 2013. Because

Defendant has agreed to provide Plaintiff with the relief she requested, this case is ready for

decision. Now, therefore,

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1 This Final Decision incorporates without change the court’s Decision, entered January 20, 2017. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION TC-MD 160348G 1 IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted. Defendant

shall cancel its Notices of Assessment against Plaintiff for tax years 2011, 2012, and 2013.

Dated this day of February, 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 February 7, 2017.

FINAL DECISION TC-MD 160348G 2