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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax LINDA SWANSON, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) )

TC-MD 030041F

DECISION AND JUDGMENT

Plaintiff appealed to the Tax Court after Defendant audited and adjusted her 1998, 1999, and 2000 state income tax returns. Oral argument was held June 4, 2003. Linda Swanson argued the cause pro se. Larry Boyd, Auditor, Department of Revenue, argued the cause for Defendant. I. STATEMENT OF FACTS During the years in question, Plaintiff regularly gambled at several Oregon casinos playing a number of games, including blackjack and slot machines. It is Plaintiff's slot machine gambling activity that is at issue. Although casinos do not strictly track all of a player's gambling activity, there are some instances where they will have win and loss data. Casinos generally track gambling activity for two reasons: 1) where required to do so by the federal government and 2) for their own marketing purposes. If a player has a $1,200 or more win at a slot machine, they will receive a W2-G from an employee of the casino and the casino will report those winnings to the Internal Revenue Service. Temp Treas Reg

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Oregon Law