Moen v. Department of Revenue

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax MICHAEL MOEN, ) ) ) ) ) ) ) ) ) ) Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 041120A DECISION and JUDGMENT Since the filing of this appeal, facts have been presented sufficient to cause the Defendant, and the court, to agree that Plaintiff's account for the 2003 tax year must be credited with an additional $3039 in withholding beyond that previously allowed by Defendant. The associated interest, and interest on underpayment of estimated tax, must also be abated. There remains the matter of the 25 percent penalty imposed by ORS 314.400 for failing to file a return or pay the tax when due. This was properly imposed. Now, therefore, IT IS ADJUDGED that Plaintiff shall be credited with withholding as set out above. IT IS FURTHER ADJUDGED that the penalty was properly imposed. Dated this _____ day of April 2005. _________________________________ SCOT A. SIDERAS MAGISTRATE This document is final and may not be appealed. ORS 305.514. This Document Was Signed by Magistrate Scot A. Sideras on April 6, 2005 . The Court Filed this Document on April 6, 2005. DECISION and JUDGMENT TC-MD 041120A 1

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