Hugulet v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170295N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
CHASE L. HUGULET, )
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Plaintiff, TC-MD 170295N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on its own motion. Plaintiff filed his Complaint on
September 11, 2017, challenging Defendant’s Notice of Assessment, dated August 8, 2017, for
tax year 2013. In his Complaint, Plaintiff stated that, after reviewing his taxes, he did not
understand why he was being assessed and that Defendant “did not specify why” Plaintiff owed
additional tax. (Compl at 3).
In its Answer, filed September 19, 2017, Defendant stated that, based on federal tax
information, adjustments were made to Plaintiff’s 2013 Oregon tax return. Defendant further
stated that the adjustments were explained in a Notice of Deficiency sent to Plaintiff on June 20,
2017.
During a case management conference on November 13, 2017, Plaintiff’s authorized
representative stated that Plaintiff no longer challenged the assessment but, had Plaintiff received
Defendant’s Notice of Deficiency, would not have filed this appeal and that Plaintiff should not
have to pay the court filing fee. Plaintiff’s representative was advised that, to avoid paying the
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
December 26, 2017. The court did not receive a statement of costs and disbursements within 14 days after its
Decision of Dismissal was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION OF DISMISSAL TC-MD 170295N 2
previously deferred filing fee, Plaintiff would need to seek either a waiver of the fee or an award
of costs and disbursements.
On November 15, 2017, the court issued a Journal Entry, instructing Plaintiff to file new
fee waiver application or, no later than December 13, 2017, file a written request for costs and
disbursements. Plaintiff was further advised that the request would need to explain how Plaintiff
is the prevailing party under Tax Court Rule-Magistrate (TCR-MD) 16 B.
Plaintiff filed his second Application and Declaration for Deferral or Waiver of Filing
Fee on November 20, 2017. On November 22, 2017, the court issued an Order Denying
Plaintiff’s Request to Waive Filing Fee. Plaintiff paid his court filing fee on December 6, 2017,
but did not file a written request for costs and disbursements within the allotted timeframe. Now,
therefore,
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.
Dated this day of January 2018.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this Final Decision of Dismissal, 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 of Dismissal or this Final Decision of Dismissal cannot be changed.
TCR-MD 19 B.
This document was signed by Magistrate Boomer and entered on January 16,
2018.