PDX Yellow Cab LLC v. Dept. of Rev.

DECISION OF DISMISSAL TC-MD 260074R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
PDX YELLOW CAB LLC, )
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Plaintiff, TC-MD 260074R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
DECISION OF DISMISSAL	Defendant.
This matter came before the court on Defendant's Motion to Dismiss (Motion), contained
in its Answer, alleging Plaintiff's Complaint was untimely.
On August 25, 2025, Defendant mailed Plaintiff a Notice of Deficiency for the 2022 tax
year. (Def.’s Rep at 6.) On October 14, 2025, Defendant mailed Plaintiff a Notice of
Assessment for the 2022 tax year. (Def.’s Rep at 12.) The Notice of Assessment stated, “You
must file your appeal [to the Magistrate Division of the Oregon Tax Court] within 90 days of the
date on this notice.” (Id.) Plaintiff filed a written objection with Defendant on January 27, 2026;
however, Defendant rejected that objection as untimely. Plaintiff’s Complaint to the Tax Court
was deemed filed, pursuant to a delivery service receipt, on March 7, 2026. (Compl at 93.)
ORS 305.280(2)1 requires an appeal from a Notice of Assessment to be filed within 90
days of the date of the notice. Notwithstanding the 90-day deadline, ORS 305.280(3) permits an
appeal from an assessment of taxes, such as in this case, within two years if the amount shown
on the notice, including applicable penalties and interest have been paid.
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1 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.

DECISION OF DISMISSAL TC-MD 260074R 2
Plaintiff admits that its Complaint was not filed within 90 days of the Notice of
Assessment. Plaintiff states that it was sharing business space with another entity and
Defendant’s notices “may have been received by unintended recipients before ultimately
reaching our attention, causing delays in our awareness of the matter.” (Ptf’s Dec at 1.)
Additionally, Plaintiff states that the loss of an office assistant may have caused the delay. (Id.)
Plaintiff states that it did not intentionally ignore the Notice. (Id.) Plaintiff also presents a letter
from the Somali American Council of Oregon, who reports that mail was subject to break-ins at
Plaintiff’s business location. (Ptf’s Dec at 2.)
The court does not question Plaintiff’s description of the difficulties it experienced
receiving and processing its mail or Plaintiff’s statement that it did not intentionally disregard the
Notice of Assessment. Those circumstances, however, do not alter the filing period applicable to
an appeal from a Notice of Assessment.
ORS 305.280(2) measures the 90-day appeal period from the date of the Notice of
Assessment, rather than from the date the taxpayers actually received the notice or becomes
aware of the assessment. Defendant issued the Notice of Assessment on October 14, 2025.
Plaintiff was therefore required to file its appeal no later than January 12, 2026. Plaintiff’s
Complaint, deemed filed on March 7, 2026, was not timely under ORS 305.280(2).
ORS 305.280(3) provides a separate means of appeal after the assessed tax, including
applicable penalties and interest, have been paid. Plaintiff has not alleged that it paid the amount
shown on the Notice of Assessment. Accordingly, ORS 305.280(3) does not make Plaintiff’s
appeal timely.
Because Plaintiff did not timely appeal under ORS 305.280(2) and has not established
that ORS 305.280(3) applies, Defendant’s Motion must be granted.

DECISION OF DISMISSAL TC-MD 260074R 3
Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal for the 2022 tax year, be
dismissed.
RICHARD D. DAVIS
MAGISTRATE
To appeal this Decision, file a complaint in the Regular Division of the Oregon
Tax Court. Appeals are accepted by electronic filing; by mail at 1163 State
Street, Salem, OR 97301-2563; and by hand delivery to 1241 State Street, Salem,
OR, Floor 4R.
Your complaint must be submitted within 60 days after the date of this Decision
or this Decision cannot be changed. TCR-MD 19 B.
This document was signed by Magistrate Richard D. Davis and entered on
August 5, 2026.