Herman v. Dept. of Rev. ( 2014 )

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax DAVID M. HERMAN and JAMIE TALAN, ) ) Plaintiffs, ) TC-MD 140275C ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) ) Defendant. ) FINAL DECISION This Final Decision incorporates without change the court’s Decision entered September 15, 2014. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 19. This matter is before the court on Defendant’s status report filed September 11, 2014. Plaintiffs filed their Complaint on May 19, 2014, requesting “recognition by [Defendant] that the proper amount of capital gains tax was timely paid by Plaintiffs.” In its status report, Defendant recommended “accepting [P]laintiff[s'] 2012 Oregon tax return as filed and canceling the Notice of Deficiency Assessment dated 4/1/2014 along with all related penalties and interest.” Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// /// /// /// FINAL DECISION TC-MD 140275C 1 IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of Deficiency Assessment for tax year 2012, dated April 1, 2014. Dated this day of October 2014. 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 This document was signed by Magistrate Dan Robinson on October 2, 2014. The court filed and entered this document on October 2, 2014. FINAL DECISION TC-MD 140275C 2