Opinion
TC-MD 160331G
03-17-2017
DAVID T. DAY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered February 24, 2017. 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
This matter came before the court on Plaintiff's agreement to Defendant's proposed corrections to its Notice of Assessment. Plaintiff appealed Defendant's Notice of Assessment, dated September 2, 2016, for the period ending December 31, 2015. After reviewing Plaintiff's amended federal return, Defendant recommended resolving this case by correcting its Notice of Assessment to reflect a net tax to pay of $267. Plaintiff agreed. Because the parties are in agreement, this case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall correct its Notice of Assessment, dated September 2, 2016, for the period ending December 31, 2015, to reflect that Plaintiff's net tax to pay is $267.