Opinion
TC-MD 120060C
04-23-2012
JOSEPH SCHLOSSER and CORRENNA SCHLOSSER, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
DECISION OF DISMISSAL
DAN ROBINSON MAGISTRATE JUDGE.
This matter is before the court on Defendant's motion to dismiss on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280(2).
A review of Plaintiffs' materials shows the Notice of Deficiency Assessment was mailed to Plaintiffs on November 16, 2011. Plaintiffs filed their Complaint on February 17, 2012 (postmarked February 16, 2012). This interval is two days longer than the 90 days required by ORS 305.280(2), which was February 14, 2012. ORS 305.280(2) provides in relevant part:
All references to the Oregon Revised Statutes (ORS) are to 2009.
“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.”(Emphasis added).
The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's motion to dismiss is granted. The Complaint is dismissed.