Opinion
TC-MD 130525C
02-10-2014
DAVID HYMAN, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
DAN ROBINSON MAGISTRATE J.
The court entered its Decision in the above-entitled matter on January 21, 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 the court on the agreement of the parties. On November 15, 2013, Plaintiff filed his Complaint challenging Defendant's Notice of Deficiency Assessment for the 2012 tax year. After reviewing Plaintiff's appeal, Defendant agrees to accept Plaintiff's Oregon return as filed and cancel its Notice of Deficiency Assessment. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS DECIDED that for tax year 2012, Defendant shall accept Plaintiff's Oregon return as filed and cancel its Notice of Deficiency Assessment dated October 15, 2013, and issue or otherwise credit to Plaintiff a refund with statutory interest, if any.