Till v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax ARLENE P. TILL, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 020148A DECISION AND JUDGMENT Ms. Till has appealed a personal income tax assessment for the 1999 tax year. The Notice of Assessment issued on October 25, 2000. Ms. Till appealed to the court on March 5, 2002. Looking to these dates, the Department of Revenue asserts that Ms. Till s appeal should be dismissed. ORS 305.280(3),1 the agency points out, limits the appeal period to 90 days. It is certainly true that Ms. Till s appeal is untimely. At the same time, other compelling reasons exist to dismiss Ms. Till s appeal. During the course of this matter the Department of Revenue chose to revise its assessment to a lower amount. It assisted Ms. Till in the preparation of a tax return. Ms. Till has signed the 1999 return. In this situation there is nothing more the court could order to complete the case. With no matter now before it, this appeal may be dismissed as moot. IT IS HEREBY ADJUDGED AND DECREED that this appeal is dismissed. Dated this _______ day of July, 2002. ________________________________ SCOT A. SIDERAS MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SCOT A. SIDERAS ON JULY 25, 2002. THE COURT FILED THIS DOCUMENT ON JULY 25, 2002. 1 All references to the Oregon Revised Statutes are to 2001. DECISION AND JUDGMENT CASE NO. 020148A 1 DECISION AND JUDGMENT CASE NO. 020148A 2

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