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IN THE OREGON TAX COURT REGULAR DIVISION Income Tax

JOHN CHRISTENSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.

) ) ) ) ) ) ) ) ) ) I. INTRODUCTION

TC 4703 OPINION

This matter comes before the court for decision following trial. Plaintiff (taxpayer) alleges that Defendant Department of Revenue (the department) incorrectly determined his personal income tax liability for the 1996 through 2001 tax years.1 The department contends that it properly determined taxpayer's tax liabilities for those tax years and requests that the court affirm its determinations and award it attorney fees and damages. II. FACTS Taxpayer filed tax returns with the department for the 1996, 1997, and 1998 personal income tax years on September 27, 2000. Those returns were so-called "zero returns," meaning that taxpayer had filled in zeros on all lines of the tax returns related to the calculation of

Taxpayer also included the 2002 and 2003 personal income tax years in his Complaint. Those years were not at issue in the Magistrate Division. In its answer, the department denies having issued assessments for 2002 and 2003. Taxpayer did not mention the 2002 and 2003 years at the initial case management conference in this matter nor at trial; therefore, the court will rule on this matter as if it were in the nature of an appeal of the 1996 through 2001 personal income tax years and will not rule on the 2002 and 2003 personal income tax years. OPINION Page 1.

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personal income taxation liability. On March 27, 2002, and on or about April 14, 2002, taxpayer filed zero returns with the department for the 2000 and 2001 personal income tax years, respectively.2 Taxpayer did not initially file a 1999 personal income tax return. Taxpayer testified that he believed that he was justified in filing zero returns. In particular, taxpayer believes that filing personal income tax returns

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Oregon Law