Opinion
TC-MD 160289R
12-12-2016
JEREMY W BOLDS and AMARA N ONYENUFORO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered November 22, 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 JUDGE.
This matter came before the court on Defendant's Answer, filed November 16, 2016. Plaintiffs filed their Complaint on August 31, 2016, requesting abatement of the assessment for the 2011 tax year. In its Answer, Defendant agreed that Plaintiff did not earn any income in Oregon in 2011, and agreed to cancel the Notice of Assessment. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is granted. Defendant's Notice of Assessment for the 2011 tax year is cancelled.