McClain v. Dept. of Rev.

FINAL DECISION TC-MD 170321R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
TERESA L. McCLAIN, )
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Plaintiff, TC-MD 170321R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter is before the court on Defendant’s Answer filed November 11, 2017.
Plaintiff filed her Complaint on October 6, 2017, appealing from Defendant’s assessment of
payroll withholding tax for the first quarter of 2017. In its Answer, Defendant wrote that it has
“abated the assessment(s) from which Plaintiff appealed” and “reversed any and all assessments
of income tax withholding and associated penalties and interest.” (Answer at 1.) Because the
parties are in agreement, the case is ready for decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted.
Dated this day of November 2017.
RICHARD DAVIS
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 Davis and entered on November 30,
2017.
1 This Final Decision incorporates without change the court’s Decision, entered November 13, 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).