Opinion
TC-MD 160364N
01-13-2017
This Final Decision incorporates without change the court's Decision, entered December 23, 2016. 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).
ALLISON R. BOOMER, MAGISTRATE
This matter came before the court on Defendant's Answer, filed December 21, 2016. Plaintiff filed his Complaint on November 16, 2016, requesting that Defendant accept Plaintiff's Schedule OR-ASC with subtraction code 307 that was omitted from Plaintiff's Oregon State Income Tax Return, regarding tax year 2015. Plaintiff requested further that Defendant cancel its Notice of Assessment, dated October 21, 2016.
In its Answer, Defendant agreed to process a copy of Plaintiff's Schedule OR-ASC, which it has since received, and Defendant also agreed to cancel its Notice of Assessment, dated October 21, 2016. 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, Plaintiff's Appeal is granted.