Sherrod v. Department of Revenue ( 2012 )

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax VANESSA M. SHERROD, ) ) Plaintiff, ) TC-MD 111128C ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) DECISION This matter is before the court on Defendant’s Recommendations filed April 18, 2012. Plaintiff filed her Complaint on October 7, 2011, challenging Defendant’s Notices of Proposed Adjustments and/or Distributions for the 2009 and 2010 tax years. Defendant filed its Motion to Dismiss on January 17, 2012. The court granted Defendant’s Motion to Dismiss Plaintiff’s Complaint for the 2009 tax year by Order filed February 10, 2012. That Order is hereby incorporated into this Decision. Defendant filed Recommendations on April 18, 2012, stating that it “agrees that [Plaintiff] is entitled to the childcare credits as they were originally claimed on the 2010 Oregon tax return. * * * Defendant will issue an additional refund of $3,072 plus statutory interest for tax year 2010.” (Def’s Recs at 1.) Because the parties are in agreement for tax year 2010, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss tax year 2009 from Plaintiff’s Complaint is granted. /// /// /// DECISION TC-MD 111128C 1 IT IS FURTHER DECIDED that for tax year 2010, Defendant shall cancel its notice of Proposed Adjustment and/or Distribution, dated May 6, 2011, and issue or otherwise credit Plaintiff a refund of $3,072 with statutory interest, if any. Dated this day of April 2012. DAN ROBINSON MAGISTRATE If you want to appeal this 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 Decision or this Decision becomes final and cannot be changed. This document was signed by Magistrate Dan Robinson on April 23, 2012. The Court filed and entered this document on April 23, 2012. DECISION TC-MD 111128C 2