Genelco Inc. v. Dept. of Rev. ( 2015 )

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax GENELCO INC., ) ) Plaintiff, ) TC-MD 140438N ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION This Final Decision incorporates without change the court’s Decision entered on December 16, 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 16. This matter is before the court on Defendant’s Answer filed December 15, 2014. Plaintiff filed its Complaint on December 8, 2014, appealing Defendant’s Notice of Deficiency Assessment dated September 3, 2014. In its Answer, Defendant agreed that “no additional tax is due for the 2012 tax return – Tax Year Ending 9/30/13.” (Def’s Ans at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, as agreed upon by the parties, Defendant will cancel its Notice of Deficiency Assessment, dated September 3, 2014. Dated this day of January 2015. ALLISON R. BOOMER 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. See TCR-MD 19. FINAL DECISION TC-MD 140438N 1 This document was signed by Magistrate Allison R. Boomer on January 2, 2015. The court filed and entered this document on January 2, 2015. FINAL DECISION TC-MD 140438N 2