Carey v. Dept. of Rev.

 Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax HEATHER R. CAREY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 150167C FINAL DECISION This Final Decision incorporates without change the court’s Decision, entered July 21, 2015. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16 C(1). This matter is before the court on Defendant’s Joint Status Report, filed July 9, 2015. Plaintiff filed her Complaint on March 30, 2015, appealing Defendant’s Notice of Deficiency and requesting that Defendant “maintain [her income tax] refund as granted.” In its Joint Status Report, Defendant agreed to cancel its March 3, 2015, Notice of Deficiency Assessment and to “restore[] all entries on Plaintiff's 2011 Oregon income tax return to the amounts that were originally filed by Plaintiff.” Defendant further agreed that “[a]ny relief amount in excess of Plaintiff’s 2011 Oregon tax liability will be either applied to other outstanding liabilities or refunded to Plaintiff.” Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant shall cancel its March 3, 2015, Notice of Deficiency Assessment. /// /// FINAL DECISION TC-MD 150167C 1 IT IS FURTHER DECIDED that Defendant shall accept Plaintiff’s 2011 Oregon income tax return as filed. Defendant will issue or otherwise credit to Plaintiff a refund with statutory interest, if any. Dated this day of October 2015. DAN ROBINSON MAGISTRATE If you want to appeal this Final Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed. TCR-MD 19 B. This document was filed and entered on August 10, 2015. FINAL DECISION TC-MD 150167C 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.