Reynolds v. Dept. of Rev.

DECISION OF DISMISSAL TC-MD 180240N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
VICTORIA REYNOLDS, )
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Plaintiff, TC-MD 180240N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1	Defendant.
This matter came before the court on Defendant’s motion to dismiss Plaintiff’s appeal as
untimely, contained in its Answer, filed June 14, 2018.
Plaintiff appeals Defendant’s Notice of Proposed Refund Adjustment and Offset for the
2015 tax year, which was mailed to Plaintiff on May 3, 2016. ORS 305.280(2)2, provides the
applicable time period for filing an appeal:
“An appeal under ORS 323.416 or 323.623 or from any notice of assessment or
refund denial issued by the Department of Revenue with respect to a tax imposed
under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter,
or collected pursuant to ORS 305.620, shall be filed within 90 days after the date
of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be
filed within 90 days after the date the notice of adjustment is final.”
A notice of proposed adjustment becomes final after 30 days if no written objection or
conference request is made. See ORS 305.270(5)(b), (4)(b). Neither party alleges that Plaintiff
timely made a written objection or conference request. Thus, Plaintiff’s Notice of Proposed
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
August 13, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision
of Dismissal was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).
2 The court’s references to the Oregon Revised Statutes (ORS) are to 2015.

DECISION OF DISMISSAL TC-MD 180240N 2
Refund Adjustment became final on June 2, 2016. Plaintiff’s appeal was not filed until May
2018, which is more than 90 days after the notice became final.
Plaintiff also included with her materials a Notice of Amended Return Denial from
Defendant, dated May 9, 2017. To the extent that Plaintiff appeals that notice, an appeal under
ORS 305.275 must be filed within 90 days of the act, omission, order or determination became
known to the taxpayer. ORS 305.280(1). The court is not aware of any authority extending that
deadline and Plaintiff presented no further information to the court. Defendant’s motion to
dismiss is granted. Now, therefore,
IT IS THE DECISION OF THIS COURT that Defendant’s motion to dismiss is granted.
Plaintiff’s appeal is dismissed.
Dated this day of August 2018.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this Final Decision of Dismissal, 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 Dismissal or this Final Decision of Dismissal cannot be changed.
TCR-MD 19 B.
This document was signed by Magistrate Allison R. Boomer and entered on
August 31, 2018.