Opinion
TC-MD 160388N
03-24-2017
CLINTON R. REINHARD, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered March 6, 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).
ALLISON R. BOOMER MAGISTRATE JUDGE
This matter came before the court on Defendant's Recommendation, filed February 28, 2017. Plaintiff filed his Complaint on December 16, 2016, requesting cancellation of the Notice of Assessment, dated November 4, 2016, for the 2012 tax year because Plaintiff was not an Oregon resident. In its Recommendation, Defendant agreed to cancel its Notice of Assessment for the 2012 tax year because "Plaintiff was not an Oregon resident during 2012 and [was] not required to file an Oregon income tax return." Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, as agreed to by the parties, Plaintiff was not an Oregon resident during 2012.