Opinion
TC-MD 150160N
07-06-2015
GALINA CHUMOV and YURIY CHUMOV, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
ALLISON R. BOOMER, MAGISTRATE J.
This Final Decision incorporates without change the court's Decision entered on June 19, 2015. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16.
This matter is before the court on Defendant's Recommendation filed on June 9, 2015. Plaintiffs filed their Complaint on March 30, 2015, requesting that Defendant cancel its Notice of Deficiency Assessment dated March 16, 2015. In its Recommendation, Defendant agreed to “accept Plaintiffs' return as filed and cancel [its] Notice of Deficiency [Assessment] issued March 16, 2015. * * * [A]ny remaining balance in excess of Plaintiffs' 2010 tax liability will be * * * applied to other outstanding liabilities or refunded to Plaintiffs”. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant will cancel its Notice of Deficiency Assessment dated March 16, 2015, for the 2010 tax year.