Shaw v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax SCOTT D. SHAW and SUSAN C. SHAW, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 020941C DECISION OF DISMISSAL This matter is before the court on Defendant s motion to dismiss, made January 7, 2003, at the first case management hearing. Defendant argues the case is premature because the deficiencies for the tax years at issue (1996 through 2000) have not been assessed. The assessment is the appealable act. ORS 305.265(15).1 Plaintiffs appeal was filed after the deficiencies were issued but before they were assessed. The matter was discussed at the February 7, 2003, hearing, and it was determined the court would dismiss the appeal and Plaintiffs would pursue the matter with Defendant administratively. Plaintiffs timely letter to the department will be treated as a request for conference. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed. Dated this _____ day of February, 2003. _________________________________ DAN ROBINSON 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 1 All references to the Oregon Revised Statutes (ORS) are to 2001. DECISION OF DISMISSAL TC-MD 020941C 1 AND CANNOT BE CHANGED. THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON FEBRUARY 28, 2003. THE COURT FILED THIS DOCUMENT ON FEBRUARY 28, 2003. DECISION OF DISMISSAL TC-MD 020941C 2

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