Opinion
TC-MD 160067N
04-19-2016
DIANE THOMASON, Plaintiff, 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 April 1, 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 came before the court on Defendant's Answer, filed March 30, 2016. Plaintiff filed her Complaint on March 11, 2016, requesting that the court allow an Oregon Net Operating Loss (NOL) of $704, 468 for the 2014 tax year and abate the related interest and penalties. (Compl at 2.) In its Answer, Defendant agreed to cancel its Notice of Assessment, dated January 20, 2016, and allow Plaintiff a NOL of $704, 468, stating that "Plaintiff's return will be accepted as filed." (An at 1.) 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 shall be allowed an Oregon Net Operating Loss of $704, 468, for the 2014 tax year.