Opinion
TC-MD 150515N
03-01-2016
W.R. BUCE JR., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
ALLISON R. BOOMER MAGISTRATE
This Final Decision incorporates without change the court's Decision, entered February 11, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16 C(1).
This matter is before the court on Defendant's Answer, filed January 22, 2016.
Plaintiff filed his Complaint on December 22, 2015, appealing Defendant's Notice of Deficiency Assessment dated July 21, 2015. Plaintiff alleged that he was "a non-resident of Oregon" and requested a refund of $3, 765. (Ptf's Compl at 1.) Plaintiff attached to his Complaint a letter from his employer, Ventek, stating that Plaintiff relocated to Florida in 2012. (Id. at 10.)
In its Answer, Defendant agreed that "[P]laintiff has provided information to support his position that he is entitled to the refund requested on the tax return." (Answer at 1.) Defendant stated that Plaintiff's "return will be accepted as filed and a refund shall be issued." Defendant agreed to cancel the Notice of Assessment, dated July 21, 2015. (Id.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, as agreed by the parties, Defendant will accept Plaintiff's return as filed, cancel its Notice of Deficiency Assessment dated July 21, 2015, and issue to Plaintiff a refund.