Li and Niu v. Dept. of Rev.

FINAL DECISION TC-MD 170100R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
YONG LI and WENYI NIU, )
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Plaintiffs, TC-MD 170100R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
Plaintiffs filed their Complaint on March 24, 2017, requesting abatement of taxes of
$3,388, plus penalties and interest, and an additional refund of $4,420 for tax year 2015, based
on their amended tax return filed November 19, 2016. In its response filed September 7, 2017,
Defendant stated that:
“Defendant has received all documentation requested to fully substantiate the
claim by [Plaintiffs] and has determined that [Plaintiffs] correctly claimed the
credit for income taxes paid to another state. Defendant agrees to reverse all
adjustments, including penalties and interest, in regards to the original adjustment
made to the credit for income taxes paid to another state in the amount of $7,808.”
Because the parties are in agreement, the case is ready for decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is granted.
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1 This Final Decision incorporates without change the court’s Decision, entered September 12, 2017.
Plaintiffs timely filed a request for costs and disbursements, pursuant to Tax Court Rule-Magistrate Division
(TCR-MD) 16 C(1), for an award of their $252 filing fee. Defendant did not file an objection within the time
permitted. TCR-MD 16 C(2)(a).

FINAL DECISION TC-MD 170100R 2
IT IS FURTHER DECIDED that Defendant shall pay Plaintiffs their costs of $252.
Dated this day of October, 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 October 13, 2017.