Cleer Creek Rainbow Ranch, Inc. v. Dept. of Rev.

FINAL DECISION TC-MD 170312N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Withholding Payroll Tax
CLEAR CREEK RAINBOW RANCH, INC., )
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Plaintiff, TC-MD 170312N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on Defendant’s Motion to Dismiss (Motion), filed
November 9, 2017. Plaintiff appealed Defendant’s assessment of withholding tax, for the 3rd
and 4th quarters of the 2016 tax year and the 1st quarter of the 2017 tax year, requesting
abatement from all tax, penalties, and interest. Plaintiff also requested abatement of “penalty for
form WR 2016.” (Compl at 3.)
In its Motion, Defendant stated that “Defendant has abated the assessments (3rd and 4th
quarters of tax year 2016 and 1st quarter of tax year 2017) and annual reconciliation penalty[.]”
(Mot at 1.) Because the parties are in agreement, this case is ready for decision. Now, therefore,
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1 This Final Decision incorporates without change the court’s Decision, entered November 14, 2017. The
court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax
Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION TC-MD 170312N 2
IT IS THE DECISION OF THIS COURT that, based on the agreement of the parties,
Plaintiff’s appeal is granted. Defendant shall cancel its withholding tax assessments and
penalties for the 3rd and 4th quarters of the 2016 tax year and the 1st quarter of the 2017 tax year
and the annual reconciliation penalty. Any applicable refund shall be promptly paid with
statutory interest.
Dated this day of December, 2017.
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. TCR-MD 19 B.
This document was signed by Magistrate Boomer and entered on December 1,
2017.