Opinion
TC-MD 130536D
02-18-2014
FINAL DECISION
JILL A. TANNER PRESIDING MAGISTRATE J.
The court entered its Decision in the above-entitled matter on January 30, 2014. The court did not receive a request for an award of costs and disbursements (TCR-MD 19) within 14 days after its Decision was entered. The court's Final Decision incorporates its Decision without change.
This matter is before on the agreement of the parties. On December 2, 2013, Plaintiffs filed their Complaint challenging Defendant's Notice of Deficiency for the 2010 tax year. After reviewing Plaintiff's appeal, Defendant agrees to accept Plaintiffs' Oregon return as filed. Now, therefore, IT IS THE DECISION OF THIS COURT that for tax year 2010, Defendant shall accept Plaintiffs' Oregon return as filed and cancel its Notice of Deficiency dated October 9, 2013, and issue or otherwise credit to Plaintiffs a refund with statutory interest, if any.