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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax

BETTY L. BETHSCHEIDER, )

) Plaintiff, ) TC-MD 070312B )
v. )
) DEPARTMENT OF REVENUE, ) State of Oregon, )
) Defendant. ) DECISION
Plaintiff appeals concerning interest calculations relating to the refunds of certain credit card
payments.
A case management conference was held on May 3, 2007.  Betty L. Bethscheider
participated on her own behalf; Laurie Fery represented Defendant.  Subsequently, written
submissions were filed.
I.  STATEMENT OF FACTS
The parties agree as to all material facts, which include:

(A) For tax year 2004, Plaintiff made an overpayment of $5,683.94;
1
(B)  
Interest is due on that overpayment pursuant to ORS 305.220; and

(C)
The statutory interest rate was five percent as of January 1, 2005.2


The parties do not agree as to how that interest sum should be computed.  In its Answer filed April 9, 2007, Defendant has calculated a refund due of $538.51.  Plaintiff requests

Download 070312BBethscheiderdecision.pdf

Oregon Law