Opinion
TC-MD 140294D
08-11-2014
DAVID W. SWARTZ and SHELLEY SWARTZ, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
FINAL DECISION
JILL A. TANNER PRESIDING MAGISTRATE.
The court entered its Decision in the above-entitled matter on July 24, 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 upon the written stipulation of the parties filed on July 22, 2014. A copy of the written stipulation is attached as Exhibit A. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that for tax year 2013, Plaintiffs shall be granted relief as agreed upon by the parties and set out in Exhibit A. Defendant shall revise its Notice of Proposed Refund Adjustment and/or Distribution, dated April 16, 2014, to reflect the agreement of the parties.
IT IS FURTHER DECIDED that any payments made by Plaintiffs will be applied to outstanding liabilities or refunded to Plaintiffs with statutory interest.