Opinion
TC-MD 160291G
10-28-2016
AUMSVILLE QUICK STOP, INC. and KENNETH OAKES, President, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered October 10, 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).
POUL F. LUNDGREN MAGISTRATE
Plaintiffs' Complaint appealed Defendant's Notice of Determination and Assessment for the period ending May 31, 2016, dated August 3, 2016, and requested the following relief: "Reversal of assessed taxes, fees, and interest." At the case management conference, held by telephone on October 5, 2016, Plaintiffs agreed to submit additional information to Defendant and Defendant agreed to review that information and submit its recommendations to the court. Defendant filed its Response on October 7, 2016, requesting that "the Notice of Determination and Assessment billing, dated August 3, 2016 be abated in full, including abatement of all tax, penalty and interest. This abatement will eliminate the plaintiff's bill, in full."
Defendant has agreed to all the relief requested by Plaintiffs in their Complaint. Upon consideration, the court grants Plaintiffs' appeal. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is granted.