Maillard v. Dept. of Rev.

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ORDER GRANTING MOTION TO DISMISS TC 5456
IN THE OREGON TAX COURT
REGULAR DIVISION
Income Tax
KEVIN C. MAILLARD and RHONDA
MAILLARD,
Plaintiffs,
v.
DEPARTMENT OF REVENUE,
State of Oregon,
Defendant.
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TC 5456
ORDER GRANTING MOTION TO
DISMISS
On or about May 26, 2023, Plaintiffs filed a complaint in this division seeking to appeal
their income tax assessment, penalties, and interest for tax year 2016. Plaintiffs also moved for
an order staying immediate payment of the tax and any interest and penalties due to undue
hardship, as allowed by ORS 305.419(3). Plaintiffs attached an Affidavit of Income, Assets, and
Expenses in support of their motion. On June 26, 2023, Defendant objected to hardship relief.
On June 28, 2023, the court issued an Order on Plaintiffs’ Motion for Stay of Payment of
Income Tax (Order). The Order directed Plaintiffs to, within 30 days of the Order, either (1) file
with the court and serve on Defendant a new, supplemental Affidavit with copies of documents
substantiating certain items; or (2) pay to Defendant the amount assessed.
On August 11, 2023, Defendant moved to dismiss Plaintiffs’ complaint due to failure to
comply with ORS 305.419 and the court’s Order. Defendant stated that it had not received
payment of the assessed amount from Plaintiffs as of August 9, 2023. As of August 28, 2023, the
court has not received an updated affidavit with supporting documents from Plaintiffs.
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The 	coufi's 	Order 	directed 	Plaintiffs 	to 	exercise 	one 	of two 	options 	Within 	30 	days 	of
June 	28, 2023. 	Plaintiffs 	did 	not 	avail 	themselves 	of either 	one. 	The 	court 	will 	dismiss 	Plaintiffs'
complaint 	with 	prejudice. 	The 	court 	directs 	Defendant 	to 	prepare 	a 	form 	ofjudgment. 	Now,
therefore,
IT 	IS 	ORDERED 	that 	Defendant's 	Motion 	to 	Dismiss 	is 	granted.
Dated 	this 	28th 	day 	of August, 	2023.
8/28/2023 	12:18:40 	PM
/Z/—_—/Judge 	Robert T. 	Manlcke
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ORDER 	GRANTING 	MOTION 	TO 	DISMISS 	TC 	5456