Opinion
TC-MD 170131G
05-22-2017
JEFFREY M. WONG, ATTORNEY Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
This Final Decision incorporates the court's Decision, entered May 1, 2017. In his Complaint, filed April 7, 2017, Plaintiff requested his costs and disbursements. The court did not receive an objection from Defendant within 14 days after its Decision was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(2)(a).
POUL F. LUNDGREN MAGISTRATE JUDGE
This matter came before the court on Defendant's Motion to Dismiss (motion), filed on April 28, 2017. Plaintiff filed his Complaint on April 7, 2017, requesting that Defendant abate its assessment of Lane County Mass. Transit District payroll tax because neither Plaintiff nor his employees worked in that transit district the period ending September 30, 2016. In its motion, Defendant stated that it "has abated the assessments from which Plaintiff appealed." Considering that Defendant agreed to provide Plaintiff with the relief requested, this case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of Assessment, dated February 6, 2017. Defendant shall issue or otherwise credit to Plaintiff any applicable refund, plus statutory interest.
IT IS FURTHER DECIDED that Plaintiff's request for an award of his costs and disbursements is granted in the amount of $252. Dated this day of May, 2017.