Opinion
TC-MD 160250R
09-20-2016
ABDIFATAH AHMED, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered September 1, 2016. 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).
RICHARD DAVIS MAGISTRATE
This matter came before the court on Defendant's Answer, filed August 24, 2016. Plaintiff filed his Complaint on June 24, 2016, appealing Defendant's Notice of Assessment dated June 15, 2016. In his Complaint, Plaintiff asked the court to find that he had no Oregon personal income tax liability for tax year 2015. (Compl at 1.) In its Answer, Defendant agreed that "Plaintiff owes $0.00 income tax to Defendant for tax year 2015." (Ans at 1.) Defendant also wrote, "Plaintiff filed a written objection, which was approved on July 18, 2016. The Plaintiff's 2015 Oregon income tax return was accepted as originally filed with $0.00 tax due." (Id.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal is granted.