Opinion
TC-MD 140406C
12-29-2014
TODD DAVID GIVENS, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
DAN ROBINSON MAGISTRATE
This Final Decision incorporates without change the court's Decision entered December 12, 2014. 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 19.
This matter is before the court on Defendant's Answer filed December 10, 2014. Plaintiff filed his Complaint on October 31, 2014, challenging Defendant's adjustment of Plaintiff's Oregon income and requesting a “[p]roper refund as filed using provided documentation” for the 2013 tax year. (Ptf's Compl at 1.) In its Answer, Defendant agreed that “Plaintiff did not have any earned income from Oregon sources in [2013]. * * * Defendant agrees to cancel [its] Notice of Deficiency dated 09/29/14.” (Def's Ans at 1.) Defendant issued a Notice of Deficiency Assessment to Plaintiff on November 18, 2014. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, for the 2013 tax year, Defendant shall cancel its Notice of Deficiency Assessment, dated November 18, 2014. Dated this day of December 2014.