Campbell v. Department of Revenue

Full title: AISHA M. CAMPBELL, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon…

Court: Tax Court of Oregon

Date published: Oct 26, 2012

TC-MD 120293N (Or. T.C. Oct. 26, 2012)

Opinion

TC-MD 120293N

10-26-2012

AISHA M. CAMPBELL, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.

ALLISON R. BOOMER MAGISTRATE

DECISION

ALLISON R. BOOMER MAGISTRATE

Plaintiff appeals Defendant's Notice of Deficiency Assessment, dated January 12, 2012, for the 2009 tax year. A case management conference was held in this matter on August 20, 2012. Plaintiff appeared on her own behalf and Sandi Lyon, tax auditor, appeared on behalf of Defendant. The parties agreed that Plaintiff would provide additional information to Defendant; Defendant would file written recommendations with the court; and Plaintiff would file a written response. The parties' agreement was memorialized in a Journal Entry issued August 22, 2012.

On September 27, 2012, Defendant filed its Recommendation with the court, stating: “Defendant agrees Plaintiff paid $2, 527 in childcare expenses which results in a refund of $300 plus statutory interest.” Defendant included a “Proposed Auditor's Report” stating that, for the 2009 tax year, Plaintiff should be allowed a Working Family Child Care Credit of $606 and a Child and Dependent Care Credit of $125. (Def's Recommendation at 3.)

During the August 20, 2012, conference, Plaintiff agreed to file a written response to Defendant's recommendations by October 17, 2012. The Journal Entry warned that Plaintiff's failure to meet the deadlines set forth therein might result in dismissal of Plaintiff's appeal. As of the date of this Decision, the court has not received any further communication from Plaintiff. Under such circumstances, the court would ordinarily dismiss this case for lack of prosecution.

However, Defendant recommends that Plaintiff receive partial relief. Because the parties agree that Plaintiff incurred at least $2, 527 in child care expenses during 2009, the court finds that relief should be granted as set forth in Defendant's Recommendation. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall revise its Notice of Deficiency Assessment, dated January 12, 2012, to reflect a refund $300 plus statutory interest.