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IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax JOHN P. OAKLEY and JOYCE M. OAKLEY, Plaintiffs, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) )

No. 021023E

DECISION

This matter is before the court on its own motion finding the case is ready for decision. On July 23, 2002, the court received a Complaint from Plaintiffs challenging Defendant's Notice of Tax Assessment for the 2000 tax year. Defendant had denied Plaintiffs' claim for a credit in the amount of $1,689 for taxes paid to another state. On August 7, 2002, Defendant filed an Answer in response to Plaintiffs' Complaint. In its Answer, Defendant acknowledged Plaintiffs were entitled to a credit for taxes paid to another state in 2000. However, Defendant disagreed that Plaintiffs were entitled to a credit of $1,689. Instead, based on its calculations, Defendant proposed the court allow Plaintiffs a credit of $1,439, which results in a tax due of $235, plus interest. On August 13, 2002, the court mailed the parties notice that it had scheduled the case for a case management conference to be held by telephone on October 2, 2002. At the time set for the conference, the court called Plaintiffs but were unable to reach them. As a result, the court sent Plaintiffs a letter on October 2, 2002, advising them the court had called for the proceeding. The letter advised Plaintiffs that if they wanted to proceed with their appeal, they needed to file by October 16, 2002, a written explanation for their failure to appear. The court further advised that, if they did not file DECISION CASE NO. 021023E 1

a written explanation, the court would enter a decision in accordance with Defendant's proposed credit adjustment. As of this date, Plaintiffs have not responded to the court's letter. As a consequence, the court finds it appropriate to enter a decision accepting Defendant's recommendation. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs are entitled to a credit of $1,439 for taxes paid to another state on their 2000 return; and IT IS FURTHER DECIDED that Defendant shall adjust its 2000 Notice of Tax Assessment, dated April 23, 2002, to reflect a tax due of $235. Interest shall be adjusted accordingly. Dated this _____ day of November, 2002. ________________________________ COYREEN R. WEIDNER MAGISTRATE IF YOU WANT TO APPEAL THIS DECISION, FILE A COMPLAINT IN THE REGULAR DIVISION OF THE OREGON TAX COURT, FOURTH FLOOR, 1241 STATE ST., SALEM, OR 97301-2563. YOUR COMPLAINT MUST BE SUBMITTED WITHIN 60 DAYS AFTER THE DATE OF THE DECISION OR THIS DECISION BECOMES FINAL AND CANNOT BE CHANGED.

THIS DOCUMENT WAS SIGNED BY MAGISTRATE COYREEN R. WEIDNER ON NOVEMBER 25, 2002. THE COURT FILED THIS DOCUMENT ON NOVEMBER 25, 2002.

DECISION CASE NO. 021023E

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