Opinion
TC-MD 170079N
05-23-2017
ATLAS MANAGEMENT, LLC and ANDREY LABUNSKY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered May 5, 2017. 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).
ALLISON R. BOOMER MAGISTRATE JUDGE.
This matter came before the court on agreement of the parties. Plaintiffs filed their Complaint on March 6, 2017, challenging Defendant's assessments of TriMet payroll tax and payroll withholding tax for the third quarter of the 2016 tax year. In its Motion to Dismiss, Defendant stated that it "has abated the assessments for the 3rd quarter of tax year 2016 from which Plaintiff appealed." Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, based upon the agreement of the parties, Plaintiffs' appeal is granted. Defendant shall cancel its notices of assessment, dated February 6, 2017, and issue or otherwise credit to Plaintiffs any applicable refund, plus statutory interest.