Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011)

Oregon Tax Court

Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011)

DecidedMay 31, 2011

DocketTC-MD 110074C.

StatusPublished

This text of Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011) (Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011)) is published on Counsel Stack Legal Research, covering Oregon Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011), (Or. Super. Ct. 2011).

Pincite

Opinion

DECISION OF DISMISSAL Plaintiffs filed their Complaint on February 16, 2011, challenging Notices of Deficiency Assessment for the 2005 through 2009 tax years. Defendant filed its Answer on March 14, 2011. A case management conference was held on May 31, 2011, during which, Mr. Rios-Jaracuaro indicated the real purpose of their appeal was to make different payment arrangements with the Defendant. The court's jurisdiction is statutorily limited to a determination of the tax; payment arrangements are matters for the Department of Revenue. Because the court lacks authority to grant Plaintiffs' relief as indicated at the May 31, 2011, case management conference, the matter is dismissed. Now, therefore, *Page 2

IT IS THE DECISION OF THIS COURT that this matter be dismissed.

Dated this day of May 2011.

If you want to appeal this Decision, file a Complaint in theRegular 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 dateof the Decision or this Decision becomes final and cannot bechanged. This document was signed by Magistrate Dan Robinsonon May 31, 2011. The Court filed and entered this documenton May 31, 2011. *Page 1

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DECISION OF DISMISSAL Plaintiffs filed their Complaint on February 16, 2011, challenging Notices of Deficiency Assessment for the 2005 through 2009 tax years. Defendant filed its Answer on March 14, 2011. A case management conference was held on May 31, 2011, during which, Mr. Rios-Jaracuaro indicated the real purpose of their appeal was to make different payment arrangements with the Defendant. The court's jurisdiction is statutorily limited to a determination of the tax; payment arrangements are matters for the Department of Revenue. Because the court lacks authority to grant Plaintiffs' relief as indicated at the May 31, 2011, case management conference, the matter is dismissed. Now, therefore, *Page 2

IT IS THE DECISION OF THIS COURT that this matter be dismissed.

Dated this day of May 2011.

If you want to appeal this Decision, file a Complaint in theRegular 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 dateof the Decision or this Decision becomes final and cannot bechanged. This document was signed by Magistrate Dan Robinsonon May 31, 2011. The Court filed and entered this documenton May 31, 2011. *Page 1

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Bluebook (online)

Rios-Jaracuaro v. Department of Revenue, Tc-Md 110074c (or.tax 5-31-2011), Counsel Stack Legal Research, https://law.counselstack.com/opinion/rios-jaracuaro-v-department-of-revenue-tc-md-110074c-ortax-5-31-2011-ortc-2011.