Opinion
TC-MD 130525C
02-10-2014
DAVID HYMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
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.
__________
DAN ROBINSON
MAGISTRATE
If you want to appeal this Final Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed.