Sentinel Field Services, Inc. v. Dept. of Rev.

FINAL DECISION OF DEFAULT TC-MD 170304N
1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Payroll Withholding Tax
SENTINEL FIELD SERVICES, INC., )
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Plaintiff, TC-MD 170304N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF
DEFAULT1
Defendant.
Plaintiff filed its Complaint on September 22, 2018, requesting that the court reverse
the “taxes, penalties, and interest” stated on Defendant’s Notice of Assessment dated September
14, 2017, because Plaintiff “does not have employees in the Portland area subject to the TriMet
tax. Only Employee is in Salem, OR.” (Compl at 1.)
On November 27, 2017, the court served a copy of Plaintiff’s Complaint on Defendant.
Tax Court Rule-Magistrate Division (TCR-MD) 2 A requires a defendant to “respond to the
complaint by answer or motion within 30 days from the date of the court’s notice of filing of the
complaint.” The court received no response from Defendant within the time allowed.
On January 3, 2018, the court sent a letter notifying the parties that Defendant did not file
a response and that Plaintiff could file a motion for default under TCR-MD 7G, which states
“[t]he Plaintiff may submit a motion for default asking that the relief requested in its complaint
be granted. * * * If the defendant fails to file an answer or response within 10 days of the filing
of the motion for default, the court will consider the motion and may enter an order of default.”
1 This Final Decision of Default incorporates without change the court’s Decision of Default, entered
February 27, 2018. The court did not receive a statement of costs and disbursements within 14 days after its
Decision of Default was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION OF DEFAULT TC-MD 170304N
2
On January 26, 2018, Plaintiff filed a letter that reiterated its request for relief from the
tax, penalties and interest imposed by Defendant’s assessment. The court, having construed
Plaintiff’s letter as a motion for default, granted the motion and entered an Order of Default
against Defendant on February 6, 2018.
In addition to barring Defendant from participating in any future proceedings without
further order from the court, the Order of Default determined that an evidentiary hearing would
be not be necessary, as the court had accepted as true that Plaintiff had no employees in the
Portland area but did have one employee in Salem. The Order of Default further stated that
within 14 days, the court would issue a decision based on these facts. Defendant also was given
the opportunity to request that the Order of Default be set aside during that time. As of this
present date, the Defendant has made no such request. This case is now ready for decision.
Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted.
Dated this day of March 2018.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this Final Decision of Default, 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 of Default or this Final Decision of Default cannot be changed. TCR-
MD 19 B.
This document was signed by Magistrate Allison R. Boomer and entered on
March 16, 2018.