Kapnick v. Dept. of Rev.

FINAL DECISION TC-MD 170222N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
MICHAEL KAPNICK, )
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Plaintiff, TC-MD 170222N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on Defendant’s Answer, filed June 28, 2017. Plaintiff
filed his Complaint on May 17, 2017, disputing an offset of his 2015 tax refund to pay his
spouse’s pre-marital debts. In its Answer, Defendant agreed that it issued a Notice of Proposed
Refund Offset on October 28, 2016, for the 2015 tax year. Defendant agreed that Plaintiff filed
an apportionment request on November 23, 2016, and that Defendant issued a refund check to
Plaintiff in the amount of $1,974.56 on February 22, 2017. Defendant agreed that Plaintiff
should have been issued the full refund of $3,501, as requested. Because the parties are in
agreement, the case is ready for decision. Now, therefore,
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1 This Final Decision incorporates without change the court’s Decision, entered July 10, 2017. 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 170222N 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted.
Dated this day of July 2017.
ALLISON R. BOOMER
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 filed and entered on July 28, 2017.