Peterson v. DOR
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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax JEREMY LYNN PETERSON, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 031024D DECISION AND JUDGMENT This matter is before the court on the agreement of the parties. On October 9, 2003, Plaintiff filed his Complaint challenging Defendant's Notice of Assessment for the 2002 tax year. Defendant's answer was filed on October 29, 2003, stating that Defendant agrees that the Notice of Deficiency (assessed August 26, 2003) for tax year 2002 is incorrect and Plaintiff is due a refund. Plaintiff agrees with the revised refund set forth in Defendant's answer. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS ADJUDGED AND DECREED as follows: For tax year 2002, Defendant shall revise its Notice of Assessment, dated August 26, 2003, to reflect a refund due of $296.00 with statutory interest. Dated this ____ day of December, 2003. ______________________________ JILL A. TANNER PRESIDING MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JILL A. TANNER ON DECEMBER 8, 2003. THE COURT FILED THIS DOCUMENT ON DECEMBER 8, DECISION AND JUDGMENT TC-MD 031024D 1 2003. DECISION AND JUDGMENT TC-MD 031024D 2
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