Firks v. DOR
Annotate this Case
Download PDF
IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Income Tax DAVID R. FIRKS, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 991332D DECISION Plaintiff appeals defendant's Notice of Determination and Assessment, dated July 16, 1999, assessing plaintiff income taxes for tax year 1994. On March 31, 2000, defendant filed its letter of agreement. Defendant wrote that it agreed with plaintiff's self-assessed income tax liability of $182 for tax year 1994, which it reduced for the allowable 1994 state tax surplus credit of $112, resulting in a 1994 tax-to-pay of $70. Defendant stated that a 50 percent penalty and interest would be added to the tax-to-pay. On May 2, 2000, the court issued its "draft" Decision based on defendant's letter of agreement. In the court's letter accompanying the court's "draft" Decision, the parties were given until May 17, 2000, to submit any changes or comments. The parties were advised that after May 17, 2000, the "draft" Decision would be final. Mrs. Firks called the court on May 18, 2000, and stated that they have been unable to find the canceled check to substantiate any prior tax payments. She stated that she would call Mr. Halter to discuss the issue with him. Mrs. Firks stated that they agree to DECISION 1 pay the $70 income tax assessment for tax year 1994. The court can now finalize the judgment. In accordance with the court s letter dated May 2, 2000, the court s draft Decision is final. Now, therefore; CONCLUSION IT IS THE DECISION OF THE COURT that plaintiff's income tax-to-pay for tax year 1994 is $70. FURTHER, IT IS THE DECISION OF THE COURT that in accordance with applicable Oregon Revised Statutes penalty and interest may be assessed. Dated this _____ day of May, 2000. _________________________________ JILL A. TANNER MAGISTRATE 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 97310. 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 JILL A. TANNER ON MAY 26, 2000. THE COURT FILED THIS DOCUMENT ON MAY 26, 2000. DECISION 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.
