Opinion
TC-MD 170321R
11-30-2017
TERESA L. McCLAIN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered November 13, 2017. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
RICHARD DAVIS MAGISTRATE.
This matter is before the court on Defendant's Answer filed November 11, 2017. Plaintiff filed her Complaint on October 6, 2017, appealing from Defendant's assessment of payroll withholding tax for the first quarter of 2017. In its Answer, Defendant wrote that it has "abated the assessment(s) from which Plaintiff appealed" and "reversed any and all assessments of income tax withholding and associated penalties and interest." (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 Plaintiff's appeal is granted.