Opinion
TC-MD 180240N
08-31-2018
VICTORIA REYNOLDS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered August 13, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision of Dismissal was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
ALLISON R. BOOMER, MAGISTRATE
This matter came before the court on Defendant's motion to dismiss Plaintiff's appeal as untimely, contained in its Answer, filed June 14, 2018.
Plaintiff appeals Defendant's Notice of Proposed Refund Adjustment and Offset for the 2015 tax year, which was mailed to Plaintiff on May 3, 2016. ORS 305.280(2) , provides the applicable time period for filing an appeal:
The court's references to the Oregon Revised Statutes (ORS) are to 2015.
"An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final."A notice of proposed adjustment becomes final after 30 days if no written objection or conference request is made. See ORS 305.270(5)(b), (4)(b). Neither party alleges that Plaintiff timely made a written objection or conference request. Thus, Plaintiff's Notice of Proposed Refund Adjustment became final on June 2, 2016. Plaintiff's appeal was not filed until May 2018, which is more than 90 days after the notice became final.
Plaintiff also included with her materials a Notice of Amended Return Denial from Defendant, dated May 9, 2017. To the extent that Plaintiff appeals that notice, an appeal under ORS 305.275 must be filed within 90 days of the act, omission, order or determination became known to the taxpayer. ORS 305.280(1). The court is not aware of any authority extending that deadline and Plaintiff presented no further information to the court. Defendant's motion to dismiss is granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's motion to dismiss is granted. Plaintiff's appeal is dismissed.