Opinion
TC-MD 170271R
10-24-2017
CHARLES M. WILLIAMS and RUTH M. WILLIAMS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates without change the court's Decision, entered October 4, 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 JUDGE.
This matter came before the court on Defendant's Answer, filed September 14, 2017. Plaintiffs filed their Complaint on August 10, 2017, challenging Defendant's adjustments to their 2016 tax return and requesting a refund of $2, 985.11 "paid for wrongly assessed taxes due, penalties and interest." (Compl. at 1.) In its Answer, Defendant agreed that Plaintiffs submitted a timely filed amended tax form and that Plaintiffs are due the refund of $2, 985.11. Because the parties are in agreement, this case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is granted.