Samson v. Dept. of Rev.

FINAL DECISION TC-MD 170018N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
ARTHUR K. SAMSON, )
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Plaintiff, TC-MD 170018N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
Plaintiff filed his Complaint on January 6, 2017, challenging Defendant’s adjustments to
his 2013 tax return that resulted in additional tax due of $8,391 and a Substantial Understatement
of Income (SUI) penalty of $1,678. (Compl at 11.)
During a case management conference held on April 20, 2017, the parties agreed that
Plaintiff would provide Defendant with additional documentation regarding Schedule E rental
property expenses; Schedule F farm depreciation schedule; and pension income. Defendant
agreed to then file its written recommendations with the court.
On May 31, 2017, after reviewing additional documents from Plaintiff, Defendant filed
its Status Report with the court. In that report, Defendant recommended upholding the
adjustments previously made to Plaintiff’s Schedule E and to Plaintiff’s Schedule F. Defendant
recommended reversing adjustments made to Plaintiff’s taxable pension income in the amount of
$45,261, reducing Plaintiff’s tax by $4,296 and the SUI penalty by $859.
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1 This Final Decision incorporates without change the court’s Decision, entered July 6, 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 170018N 2
Plaintiff confirmed agreement with Defendant’s recommendations in a response filed
with the court on June 22, 2017. Because the parties are in agreement, the case is ready for
decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that, based upon the agreement of the parties,
for the tax year 2013, Defendant’s adjustments to Plaintiff’s Schedule E and Schedule F will be
upheld. Defendant will reverse adjustments made to Plaintiff’s taxable pension income in the
amount of $45,261, reducing Plaintiff’s tax by $4,296 and the SUI penalty by $859.
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 25, 2017.