IN THE MAGISTRATE DIVISION
OF THE OREGON TAX COURT
RONALD A. COOMBS and BETH C.
DEPARTMENT OF REVENUE,
STATE OF OREGON,
This appeal concerns certain personal income tax matters for the 1996 tax year.
This matter is now before the court on Defendant’s Motion to Dismiss on the
ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.2751 and
On February 15, 2000, Defendant sent a Notice of Deficiency to Plaintiffs. No
response was made.
Defendant's Notice of Assessment was then dated and mailed on April 25, 2000.
Specific appeal rights were provided. The Complaint was filed with this court on
August 29, 2001.
Plaintiffs contend that service of the Notice of Assessment was defective and
that the filing period should be extended to allow a trial on the merits. Plaintiffs contend
that their representative should have received a copy of the April 25, 2000, notice that
started the running of the appeal filing period. However, the signed, official
authorization form clearly excludes “service of original notices of deficiency,
All References to the Oregon Revised Statues are to 1999.
assessment, or refund adjustments” from being sent to the accountant. (Defendant’s
When Plaintiffs received the original Notice of Deficiency, they believed their
representative likewise had that same information and was attending to the appeal.
This was not the case. While unfortunate, this miscommunication cannot serve to
extend or ignore the statutory deadline. In this case the appeal was submitted over one
year too late.
Based on the record, and the court being fully advised, now, therefore,
IT IS THE DECISION OF THE COURT that Defendant’s Motion to Dismiss is
allowed and the Complaint is dismissed.
Dated this ____ day of February, 2002.
IF YOU WANT TO APPEAL THIS DECISION, FILE A COMPLAINT IN THE REGULAR
DIVISION OF THE OREGON TAX COURT, FOURTH FLOOR, 1241 STATE ST.,
SALEM, OR 97301-2563. YOUR COMPLAINT MUST BE SUBMITTED WITHIN 60
DAYS AFTER THE DATE OF THE DECISION OR THIS DECISION BECOMES FINAL
AND CANNOT BE CHANGED.
THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON
FEBRUARY 8, 2002. THE COURT FILED THIS DOCUMENT ON FEBRUARY 8,