Maes v. DOR

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Income Tax MICHAEL S. MAES and KAREN L. MAES, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 020031D DECISION AND JUDGMENT This matter is before the court upon the agreement of the parties. On January 16, 2002, Plaintiffs filed their Complaint challenging Defendant's personal income tax assessment for the 1998 tax year. In the course of the appeal, Defendant agreed that Plaintiffs should be allowed withholdings from R & M Foods. Defendant agreed to revise its assessment accordingly. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS HEREBY ADJUDGED AND DECREED as follows: For tax year 1998, Defendant shall revise its assessment notice to reflect a taxto-pay of $381.87. Penalty and interest shall be adjusted accordingly. Dated this ____ day of February, 2002. ______________________________ JILL A. TANNER MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JILL A. TANNER ON FEBRUARY 27, 2002. THE COURT FILED THIS DOCUMENT ON FEBRUARY 27, 2002. DECISION AND JUDGMENT CASE NO. 020031D 1

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