Opinion
TC-MD 160011N
03-01-2016
TERRY L. LAWSON and DENISE R. LAWSON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
ALLISON R. BOOMER MAGISTRATE
This Final Decision incorporates without change the court's Decision, entered February 10, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR MD 16 C(1).
This matter is before the court on Defendant's Answer, filed February 8, 2016.
Plaintiffs filed their Complaint on January 11, 2016, appealing from a Notice of Determination and Assessment, dated October 30, 2015, for the 2010 tax year. Plaintiffs indicated in their Complaint that "[n]o income was earned in [Oregon]" during the 2010 tax year. (Complaint at 1.) In its Answer, Defendant agreed that Plaintiffs were not required to "file an Oregon tax return for 2010." (Answer at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is allowed. Defendant shall cancel its Notice of Determination and Assessment, dated October 30, 2015. Dated this day of March 2016.