Opinion
TC-MD 140280D
07-14-2014
LYLE ROBIN TORGUSON and PATRICIA SUSAN TORGUSON, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
JILL A. TANNER PRESIDING MAGISTRATE.
The court entered its Decision in the above-entitled matter on June 25, 2014. The court did not receive a request for an award of costs and disbursements (TCR-MD 19) within 14 days after its Decision was entered. The court's Final Decision incorporates its Decision without change.
This matter is before the court on Defendant's Answer filed June 24, 2014.
Plaintiffs filed their Complaint on May 27, 2014, requesting a “refund [of] the $5,000[] rural [health practitioner] tax credit due[, ]” for tax year 2013. (Ptfs' Compl at 1.) In its Answer, Defendant agreed “to cancel its Notice of Proposed Refund Adjustment dated March 25, 2014, and restore the rural health practitioner [credit] claimed on Plaintiffs['] return.” (Def's Answer at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of Proposed Refund Adjustment, dated March 25, 2014, and distribute to Plaintiffs their 2013 tax refund.