Townsend v. Dept. of Rev.

FINAL DECISION TC-MD 170081N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
JOSEPHINE CATHERINE TOWNSEND, )
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Plaintiff, TC-MD 170081N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on the agreement of the parties. In her Amended
Complaint, filed April 7, 2017, Plaintiff challenged Defendant’s assessments of TriMet payroll
tax and payroll withholding tax for the third quarter of tax year 2016. In its Motion to Dismiss,
filed April 24, 2017, Defendant stated that it “has abated the assessments for the 3rd quarter of
tax year 2016 from which Plaintiff appealed.” 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 May 5, 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 170081N 2
IT IS THE DECISION OF THIS COURT that, based upon the agreement of the parties,
Plaintiff’s appeal is granted. Defendant shall cancel its notices of assessment, dated February 6,
2017, and shall issue or otherwise credit to Plaintiff any applicable refund, plus statutory interest.
Dated this day of May 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 May 23, 2017.