Opinion
TC-MD 170186N
06-29-2017
ROBERT J. GERESI and CONNIE L. GERESI, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered June 9, 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).
ALLISON R. BOOMER MAGISTRATE
Plaintiffs appealed Defendant's Notice of Proposed Refund Adjustment for the 2015 tax year. A case management conference was scheduled for 9:45 a.m. on June 6, 2017. Plaintiffs failed to appear for that case management conference. Christian Kelly (Kelly), Tax Auditor, appeared on behalf of Defendant.
In their Amended Complaint, Plaintiffs requested "[a]dditional $12, 766 in refunds ($14, 906 filed for minus $2, 140 received)." (Am Compl at 1.) In its Answer, Defendant stated that it agreed that Plaintiffs' "return materially reported the income correctly as filed and that the income adjustment should have been reversed once supporting documents were provided for [its] review." (Ans at 1.) Defendant requested 30 days to coordinate resolution with Plaintiffs. (Id.)
During the case management conference, Kelly confirmed that Plaintiffs' requested relief should be granted based on the information submitted with Plaintiffs' written objection. He agreed that Defendant would cancel the Notice of Proposed Refund Adjustment. Because the parties are in agreement, this matter is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is granted. Defendant will cancel the Notice of Proposed Refund Adjustment issue for the 2015 tax year.