Trinity Evangelical Lutheran Church v. Dept. of Rev.

FINAL DECISION TC-MD 170212N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
TRINITY EVANGELICAL LUTHERAN
CHURCH,
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Plaintiff, TC-MD 170212N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on Defendant’s Motion to Dismiss (Motion), filed
June 5, 2017.
Plaintiff filed its Complaint on May 8, 2017, requesting cancellation of a Notice of
Assessment for 3rd quarter withholding tax, issued on February 6, 2017. (Compl at 1-2.) In its
Motion, Defendant agreed to abate the assessments for the 3rd quarter of tax year 2016. (Def’s
Motion at 1.) Because the parties are in agreement, the case is ready for decision. Now,
therefore,
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1 This Final Decision incorporates the court’s Decision, entered June 9, 2017. Plaintiff attempted to submit
a cost request, but failed to provide proof of service despite a phone call and court order instructing Plaintiff to do
so. Plaintiff’s request for costs is denied because it was not properly submitted under Tax Court Rule–Magistrate
Division 16 C(1).

FINAL DECISION TC-MD 170212N 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is granted. Defendant
shall cancel its Notice of Assessment, dated February 6, 2017.
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 12, 2017.