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IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax MICHAEL PANG and MARLENE R. PANG, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) )

TC-MD 050646C

DECISION OF DISMISSAL

This matter is before the court on Defendant's June 22, 2005, motion to dismiss Plaintiffs' Complaint as untimely.1 Defendant issued a Notice of Deficiency for tax year 2001 on October 6, 2004, and a Notice of Assessment on November 23, 2004. Plaintiffs appealed Defendant's assessment to this court on May 27, 2005, roughly six months after the assessment. Under ORS 305.265(14),2 "[a]ssessments and billings of taxes shall be final after the expiration of the appeal period specified in ORS 305.280, except to the extent that an appeal is allowed under ORS 305.280(3) following payment of the tax." ORS 305.280(2) requires that an appeal from a notice of assessment "be filed within 90 days after the date of the notice." Plaintiffs clearly missed the 90-day appeal period. Plaintiffs may be able to re-appeal under ORS 305.280(3) if they pay any outstanding tax for the year at issue. There was discussion at the August 18, 2005, case management conference about Plaintiffs' options of either paying the tax and re-appealing to the Tax Court or pursuing an administrative remedy from Defendant, based on the laws applicable to doubtful liabilities.

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The motion was included with Defendant's Answer filed June 22, 2005. References to Oregon Revised Statutes (ORS) are to 2003.

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DECISION OF DISMISSAL TC-MD 050646C

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Michael Pang, who appeared for Plaintiffs at the August 18 court proceeding, indicated Plaintiffs would likely pursue the administrative route because less money is required to initiate the process. Because Plaintiffs' appeal was not timely filed, the court must dismiss their Complaint. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed. Dated this ______ day of September 2005.

____________________________________ DAN ROBINSON MAGISTRATE

If you want to appeal this 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 Decision or this Decision becomes final and cannot be changed.

This document was signed by Magistrate Dan Robinson on September 8, 2005 . The Court filed this document on September 8, 2005.

DECISION OF DISMISSAL TC-MD 050646C

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Download 050646CdecPang.pdf

Oregon Law