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Lioy-Ryan v. Dep't of Revenue

OREGON TAX COURT REGULAR DIVISION Income Tax
Mar 4, 2013
TC 5153 (Or. T.C. Mar. 4, 2013)

Opinion

TC 5153

03-04-2013

SHAWN M. LIOY-RYAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.


ORDER DENYING PLAINTIFF'S

MOTIONS AND GRANTING

DEFENDANT'S MOTION TO DISMISS

This matter is before the court on the Motion of Default by Plaintiff (taxpayer), the Motion to Dismiss by Defendant (department) and the Motion Asserting Estoppel by taxpayer. Neither party has requested oral argument.

Plaintiff's Motion of Default is denied. The response of the department to taxpayer's complaint was a Motion to Dismiss and that motion was timely filed under the rules of the court.

Plaintiff's Motion Asserting Estoppel is denied. Taxpayer does not assert or establish that any action of the department or its representatives was such as to excuse him from the obligations to pay the tax due or apply for hardship relief in timely fashion. Those obligations arise under the statutes and rules of this court and taxpayer was notified by this court of the nature of those obligations. Taxpayer neither alleges nor shows that this court or any of its representatives in any way qualified the obligations he had with respect to payment of tax, obligations he did not satisfy.

The Motion to Dismiss of the department is granted. Plaintiff did not comply with the requirements of ORS 305.419.

Now, therefore,

IT IS ORDERED that Plaintiff's motions are denied; and

IT IS FURTHER ORDERED that Defendant's Motion to Dismiss is granted.

________________________

Henry C. Breithaupt

Judge

THIS DOCUMENT WAS SIGNED BY JUDGE HENRY C. BREITHA UPT ON MARCH 4, 2013, AND FILED THE SAME DAY.


Summaries of

Lioy-Ryan v. Dep't of Revenue

OREGON TAX COURT REGULAR DIVISION Income Tax
Mar 4, 2013
TC 5153 (Or. T.C. Mar. 4, 2013)
Case details for

Lioy-Ryan v. Dep't of Revenue

Case Details

Full title:SHAWN M. LIOY-RYAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon…

Court:OREGON TAX COURT REGULAR DIVISION Income Tax

Date published: Mar 4, 2013

Citations

TC 5153 (Or. T.C. Mar. 4, 2013)