Green v. DOR

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Income Tax LORI K. AND RANDALL L. GREEN, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 990986C DECISION AND JUDGMENT Plaintiffs did not file personal income tax returns for the 1988,1989, 1990, 1991, 1992, and 1995 tax years. The Department of Revenue issued its personal income tax assessments. Plaintiffs appealed. In the course of the appeal plaintiffs filed their returns. The Department of Revenue has reviewed the returns and revised its assessments accordingly. There is now no longer any dispute. IT IS HEREBY ADJUDGED AND DECREED as follows: Plaintiffs' tax liability for tax year 1988 is $0. Plaintiffs' tax liability for tax year 1989 is $0. Plaintiffs' tax liability for tax year 1990 is $0. Plaintiffs' tax liability for tax year 1991 is $0. Plaintiffs' tax liability for tax year 1992 is $0. Plaintiffs' tax liability for tax year 1995 is $0. /// DECISION AND JUDGMENT 1 The refund otherwise due for certain years (1989, 1990, 1991, 1992, and 1995) is barred by statue. (ORS 314.415) Penalties and interest to be adjusted accordingly. Dated this _____ day of March, 2000. ______________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON MARCH 23, 2000. THE COURT FILED THIS DOCUMENT ON MARCH 23, 2000. DECISION AND JUDGMENT 2

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