Opinion
TC-MD 140458N
02-17-2015
HARRY R. SHERIN and MARTHA J. SHERIN, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
ALLISON R. BOOMER MAGISTRATE
This Final Decision incorporates without change the court's Decision entered January 30, 2015. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16.
This matter is before the court on Defendant's Answer, filed January 28, 2015. Plaintiffs filed their Complaint on December 23, 2014, requesting that the court “reinstate subtraction of federal pension income and reinstatement and issuance of Oregon tax refund to Plaintiff.” Plaintiffs attached to their Complaint a 2013 Form 1099-R showing that Plaintiff Harry R. Sherin had received $9, 230.16 in taxable distributions from the Office of Personnel Management, Retirement Operations. (Ptfs' Compl at 4.)
In its Answer, Defendant stated that, based on the information provided by Plaintiffs, it recommended allowing “a subtraction of $9, 230 on the federal column of the Oregon non[-] resident tax return for the federal pension as originally claimed.” (Def's Answer at 1.) Defendant also recommended refunding “$182 plus statutory interest.” (Id.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall allow Plaintiffs a subtraction of $9, 230 on the federal column of their 2013 Oregon nonresident tax return for the federal pension income as originally claimed. Defendant shall refund Plaintiffs $182 plus statutory interest.