Hogate v. DOR

Annotate this Case
Download PDF
IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Income Tax RICHARD LEE HOGATE, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 010841D DECISION A Complaint was filed in this matter and was served on defendant. Defendant's Answer was filed on July 5, 2001, and defendant is in agreement with the relief requested. There is no matter remaining in dispute. After a full review and the court being fully advised, now, therefore, IT IS THE DECISION OF THE COURT that defendant has waived the penalty for tax year 2000. FURTHER IT IS THE DECISION OF THE COURT that defendant has adjusted plaintiff's tax year 2000 tax liability account to permit an automatic payment through an offset of pending federal pension refunds to be issued in the future. Dated this ____ day of July, 2001. _________________________________ 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 97301-2563. YOUR COMPLAINT MUST BE SUBMITTED WITHIN 60 DAYS AFTER THE DATE OF THE DECISION OR THIS DECISION BECOMES FINAL AND CANNOT BE CHANGED. DECISION 1 THIS DOCUMENT WAS SIGNED BY MAGISTRATE JILL A. TANNER ON JULY 19, 2001. THE COURT FILED THIS DOCUMENT ON JULY 19, 2001. 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.