Opinion
TC-MD 180222N
07-11-2018
JACQUELINE DAS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered June 22, 2018. 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).
ALLISON R. BOOMER MAGISTRATE JUDGE.
This matter came before the court on the agreement of the parties. Plaintiff filed her Complaint on May 7, 2018, challenging Defendant's withholding tax assessments for the third and fourth quarters of 2017 on the grounds that "I do not have employees to withhold taxes from." (Compl at 1). In its Motion to Dismiss, filed May 14, 2018, Defendant requested that the appeal be dismissed because "Plaintiff filed true [quarterly] returns citing zero payroll for both tax periods on May 6, 2018. * * * Therefore, Defendant cancelled the previous assessments for both tax periods * * * and any refund offsets used to pay down the previous assessments will be refunded, if necessary." (Motion at 1).
The court scheduled a case management conference for May 30, 2018. Plaintiff failed to appear, but Defendant's representative appeared and confirmed that the tax assessments for the third and fourth quarters of 2017 have been cancelled. On May 30, 2018, the court issued a letter to Plaintiff, instructing her to file a response with the court and state whether she (1) wished to continue her appeal or (2) she accepted the relief granted by Defendant.
On June 18, 2018, Plaintiff filed her response, stating "I would like to accept the relief that was given to me by the [Defendant], w[h]ich is cancelation of the third and fourth quarter taxes for 2017." Because the parties are in agreement, this case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, based upon the agreement of the parties, Plaintiff's appeal is granted. Defendant will cancel its Notices of Assessment, dated January 26, 2018, and April 27, 2018, for the third and fourth quarters, respectively, of tax year 2017.