Iboa v. DOR
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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Income Tax JUBENAL AND JAMIE L. IBOA, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 000897C DECISION AND JUDGMENT This matter is before the court upon the agreement of the parties. On June 26, 2000 plaintiffs filed their Complaint challenging defendant's personal income tax assessments for the 1994, 1996, and 1997 tax years. In the course of the appeal, plaintiffs filed their returns. Defendant has reviewed the returns and agrees to revise its assessments accordingly. Because the parties are in agreement, the case is ready for judgment. Now, therefore; IT IS HEREBY ADJUDGED AND DECREED as follows: For 1994, defendant shall revise its assessment notice, dated May 4, 2000, to reflect a tax-to-pay of $0. Plaintiffs refund cannot be issued since the return was not received within three years of the due date. ORS 314.415(1)(b)(A). For 1996, plaintiffs tax-to-pay of $43.15 shall be changed to a refund of $293. Defendant shall cancel its assessment notice, dated May 4, 2000, and issue or otherwise credit to plaintiffs the refund with statutory interest, if any. /// DECISION AND JUDGMENT 1 For 1997, defendant shall cancel its assessment notice, dated May 4, 2000, and issue or otherwise credit to plaintiffs a refund of $56 with statutory interest, if any. Dated this ____ day of September, 2000. ______________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON SEPTEMBER 27, 2000. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 27, 2000. DECISION AND JUDGMENT 2
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