Das v. Dept. of Rev.

FINAL DECISION TC-MD 180222N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
JACQUELINE DAS, )
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Plaintiff, TC-MD 180222N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on the agreement of the parties. Plaintiff filed her
Complaint on May 7, 2018, challenging Defendant’s withholding tax assessments for the third
and fourth quarters of 2017 on the grounds that “I do not have employees to withhold taxes
from.” (Compl at 1). In its Motion to Dismiss, filed May 14, 2018, Defendant requested that the
appeal be dismissed because “Plaintiff filed true [quarterly] returns citing zero payroll for both
tax periods on May 6, 2018. * * * Therefore, Defendant cancelled the previous assessments for
both tax periods * * * and any refund offsets used to pay down the previous assessments will be
refunded, if necessary.” (Motion at 1).
The court scheduled a case management conference for May 30, 2018. Plaintiff failed to
appear, but Defendant’s representative appeared and confirmed that the tax assessments for the
third and fourth quarters of 2017 have been cancelled. On May 30, 2018, the court issued a letter
to Plaintiff, instructing her to file a response with the court and state whether she (1) wished to
continue her appeal or (2) she accepted the relief granted by Defendant.
On June 18, 2018, Plaintiff filed her response, stating “I would like to accept the relief
1 This Final Decision incorporates without change the court’s Decision, entered June 22, 2018. 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 180222N 2
that was given to me by the [Defendant], w[h]ich is cancelation of the third and fourth quarter
taxes for 2017.” Because the parties are in agreement, this case is ready for decision. Now,
therefore,
IT IS THE DECISION OF THIS COURT that, based upon the agreement of the parties,
Plaintiff’s appeal is granted. Defendant will cancel its Notices of Assessment, dated January 26,
2018, and April 27, 2018, for the third and fourth quarters, respectively, of tax year 2017.
Dated this day of July 2018.
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 July 11, 2018.