Koplin v. Dept. of Rev.

FINAL DECISION TC-MD 180035G 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
MISTY LEE KOPLIN, )
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Plaintiff, TC-MD 180035G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
Defendant conceded Plaintiff’s requested relief in its Answer. Plaintiff’s Complaint
requested relief from “adjustments made to [her] 2016 tax return.” Plaintiff attached to her
Complaint documents that included a Notice of Deficiency. According to the Notice of
Deficiency, Plaintiff had originally reported no income and also claimed the American Indian
subtraction, resulting in a net tax of $0.00, but Defendant had denied the subtraction and
increased her total income to the amount for which she had claimed the subtraction. As a result
of Defendant’s adjustments, Plaintiff owed tax. Defendant’s Answer now requests that the court
“find in favor of the Plaintiff” and allow the American Indian subtraction for the full amount of
her total income. Because the relief conceded by Defendant would eliminate Plaintiff’s net tax
owing, this case is ready for decision. Now, therefore,
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1 This Final Decision incorporates without change the court’s Decision, entered February 22, 2018. The
court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax
Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION TC-MD 180035G 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted. Defendant
shall cancel its Notice of Deficiency, dated September 1, 2017.
Dated this day of March, 2018.
POUL F. LUNDGREN
MAGISTRATE
If you want to appeal this Final 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 Final
Decision or this Final Decision cannot be changed. TCR-MD 19 B.
This document was signed by Magistrate Lundgren and entered on March 13,
2018.