Opinion
TC-MD 140451N
01-29-2015
CRYSTAL LYNN WILLIAMS, 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 January 12, 2015. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16.
This matter is before the court on the agreement of the parties. Plaintiff filed her Complaint on December 15, 2014, challenging Defendant's Notice of Deficiency for the 2013 tax year. Plaintiff's complaint stated that Plaintiff “filed an amendment which showed I was owed a return of $93.” (Ptf's Compl at 1.) Plaintiff requested that “the debt * * * be erased, and [Plaintiff] given [her] return.” (Id.) In its Answer, filed January 9, 2015, Defendant agreed, stating “Defendant has no disagreements with the complaint. The amended return has been processed and a refund of $93 will be sent to [] Plaintiff on January 13, 2015.” (Def's Ans at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant has agreed to accept Plaintiff's 2013 amended return as filed. Defendant shall cancel its Notice of Deficiency and issue Plaintiff a refund of $93 with statutory interest.