Robertson v. Dept. of Rev.

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax

HAROLD F. ROBERTSON JR., ) ) Plaintiff, ) TC-MD 140298D ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION OF DISMISSAL

This Final Decision incorporates without change the court’s Decision of Dismissal

entered October 15, 2014. The court did not receive a request for an award of costs and

disbursements within 14 days after its Decision of Dismissal was entered. See TCR-MD 19.

This matter is before the court on Defendant’s Motion to Dismiss (motion), filed

October 10, 2014, requesting that the Complaint be dismissed. Plaintiff submitted a letter to the

court on October 14, 2014, which was not filed because it did not show that a copy had been

served upon Defendant. The body of that letter was as follows:

“I received the letter of decision from Oregon Dept. of Revenue denying my appeal. They do not consider my appeal as valid, since the penalties are not based on intent. I do not wish to pursue the matter further.”

In light of the above, the court finds that Plaintiff does not object to Defendant’s motion

and that Defendant’s motion should be granted. Now, therefore,

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FINAL DECISION OF DISMISSAL TC-MD 140298D 1 IT IS THE DECISION OF THIS COURT that this matter be dismissed.

Dated this day of November 2014.

JILL A. TANNER PRESIDING 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.

This document was signed by Presiding Magistrate Jill A. Tanner on November 3, 2014. The court filed and entered this document on November 3, 2014.

FINAL DECISION OF DISMISSAL TC-MD 140298D 2