Belousov v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170015N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
PETR V. BELOUSOV, )
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Plaintiff, TC-MD 170015N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on Defendant’s Motion to Dismiss on the ground that
Plaintiff failed to appeal within the 90 days required by ORS 305.280(2).
A review of Plaintiff’s materials shows the Notice of Assessment was mailed to Plaintiff
on July 22, 2016. (Compl at 4.) The Complaint was deemed filed on January 3, 2017.2 This
interval is longer than the 90 days required by ORS 305.280(2), which provides:
“An appeal * * * from any notice of assessment or refund denial issued by the
Department of Revenue with respect to a tax imposed under ORS chapter 118,
308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to
ORS 305.620, shall be filed within 90 days after the date of the notice. * * *”
(Emphasis added.)
A case management conference was held on April 11, 2017. After that conference, the
court issued a Journal Entry setting a schedule that gave Plaintiff an opportunity to present
/ / /
1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
June 8, 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).
2 Plaintiff’s Complaint was received by the court on January 5, 2017, however, under ORS 305.418 a
complaint is “deemed filed * * * on the date shown by the post-office cancellation mark stamped upon the envelope
containing it[.]” The envelope containing Plaintiff’s Complaint was stamped with a post-office cancellation mark
showing January 3, 2017. (Compl at 11.)

FINAL DECISION OF DISMISSAL TC-MD 170015N 2
factual evidence or legal arguments in response to Defendant’s Motion to Dismiss. (Journal
Entry at 1.) The court did not receive any response from Plaintiff. Defendant filed a Status
Report on May 23, 2017, stating that it did not receive any evidence that Plaintiff’s appeal was
timely. (Report at 1.) The court is not aware of any circumstances that extend the statutory limit
of 90 days.3 Defendant’s Motion to Dismiss is granted. Now, therefore,
IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is granted.
Plaintiff’s appeal is dismissed.
Dated this day of June 2017.
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 filed and entered on June 27, 2017.
3 ORS 305.280(3) provides that a taxpayer has two years to file an appeal after the payment of tax due,
including penalties and interest, under a notice of assessment. There is no evidence before the court showing that
Plaintiff has paid the amount due, thus Plaintiff is limited to the 90 day appeal period provided by ORS 305.280(2).