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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax

McKENZIE FENCE CO.,

  
) ) ) ) ) ) ) ) ) )
  
  

  Plaintiff,
  
  
TC-MD 101272B (Control)                101273B

v.

DEPARTMENT OF REVENUE, State of Oregon,

  
  
  
DECISION

  Defendant.
  
  


  
Plaintiff appeals from Defendant.s assessments of withholding tax and Lane transit tax for the periods ending June 30, 2009, September 30, 2009, and December 31, 2009 (the subject periods).  Trial was held in the Tax Courtroom, Salem, Oregon, on July 13, 2011.  James C. Jagger, Attorney at Law, appeared on behalf of Plaintiff.  Deanna Mack, Senior Policy Analyst, appeared on behalf of Defendant.  Roger William Bidwell (Bidwell), sole proprietor of Plaintiff, testified as a witness for Plaintiff and was also called as a witness by Defendant.  Plaintiff.s Exhibits 101 through 115 and Plaintiff.s Supplemental Exhibits 116 through 120 were received without objection.  Defendant.s Exhibits A2 through A12, B1, B2, and C1 through C4 were received without objection.  At trial, Plaintiff verbally requested that this appeal be consolidated with Plaintiff.s 2010 tax year appeal involving the same issue.  The court denied Plaintiff.s request to consolidate because, as of the trial date in this matter, Plaintiff had not yet filed an appeal for the 2010 tax year; there is no appeal to be consolidated prior to filing the appeal.
I.  STATEMENT OF FACTS
During trial, Bidwell testified that he is the sole proprietor of Plaintiff, a construction company that builds custom wood fences and decks in Lane and Benton counties.  He testified that, in 2008, he entered into an agreement with Derek Down (Down), whereby Down would
perform work for Plaintiff.  (Ptf.s Ex 104.)  Bidwell testified that Down performed work for Plaintiff during the subject periods.  Bidwell testified that Down is a friend he met in the construction business.  He testified that he believes that Down works for others, but does not know specifically for whom.  Bidwell testified he does not believe Down has a business card.
Bidwell testified that his contract with Down is meant to cover all future jobs, noting the reference to

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