Hannel v. Dept. of Rev.

Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax BETTY HANNEL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 160264N FINAL DECISION1 This matter came before the court on Defendant’s Answer, filed August 2, 2016. Plaintiff filed her Complaint on July 13, 2016, requesting that her 2015 Oregon personal income tax owed “should only be $295.” Plaintiff attached a copy of her 2015 Oregon return to her Complaint that reported a net tax of $265. In its Answer, Defendant agreed to accept Plaintiff’s return as filed and to cancel its Notice of Deficiency, issued March 29, 2016, and its Notice of Assessment, issued June 3, 2016. Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// /// /// /// /// 1 This Final Decision incorporates without change the court’s Decision, entered August 5, 2016. 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). FINAL DECISION TC-MD 160264N 1 IT IS THE DECISION OF THIS COURT that Plaintiff’s 2015 net Oregon personal income tax is $265. Dated this day of August, 2016. ALLISON R. BOOMER MAGISTRATE If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B. This document was filed and entered on August 23, 2016. FINAL DECISION TC-MD 160264N 2

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.