Beeck v. Dept. of Rev.

FINAL DECISION TC-MD 180388G 1 of 2
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
KELLYN BEECK
and SYDNEY BERMAN BEECK,
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Plaintiffs, TC-MD 180388G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1	
Defendant.
Plaintiffs appealed Defendant’s adjustments to their 2015 return. Plaintiffs’ Complaint
alleged the expenses disallowed by Defendant had been the subject of an IRS audit that resulted
in no change to their federal return. Attachments to the Complaint included a closing letter and
an income tax examination changes report from the IRS audit. In its Answer, Defendant agreed
to reverse its adjustments and requested that the court find in favor of Plaintiffs. Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is granted. Defendant
shall reverse the adjustments made to Plaintiffs’ tax return for the period ending December 31,
2015.
Dated this day of January, 2019.
POUL F. LUNDGREN
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.
1 This Final Decision incorporates without change the court’s Decision, entered December 21, 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 180388G 2 of 2
This document was signed by Magistrate Lundgren and entered on January 8,
2019.