Sullivan and Kinetic Flow Corp v. Dept. of Rev.

FINAL DECISION TC-MD 170066N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
AMI SULLIVAN
and KINETIC FLOW CORP,
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Plaintiffs, TC-MD 170066N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION	Defendant.
This matter came before the court on the agreement of the parties.
Plaintiffs filed their Complaint on February 17, 2017, challenging Defendant’s Notice of
Assessment, dated February 6, 2017, for payroll withholding for the third quarter of 2016.
(Compl at 3.) Plaintiffs requested “[r]elief from penalty, increased fees and appeal fees of
$252.00.” (Id. at 1.) Defendant filed a Motion to Dismiss on April 13, 2017, stating that it “has
abated the assessments from which Plaintiff appealed.” (Mot to Dismiss at 1.)
The court scheduled a case management conference at 9:00 a.m. on May 9, 2017. The
court sent notice of the case management conference to Plaintiffs’ authorized representative at
the email address he provided to the court. Plaintiffs’ authorized representative failed to appear
at the scheduled management conference. Defendant’s authorized representative appeared and
confirmed that Defendant had abated its Notice of Assessment for the third quarter of 2016.
Defendant further agreed to pay Plaintiffs’ cost of $252 for the court’s filing fee. Because the
parties’ are in agreement, this matter is ready for decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that, as agreed upon by the parties, Plaintiffs’
appeal is granted. Defendant will cancel its Notice of Assessment dated February 6, 2017.

FINAL DECISION TC-MD 170066N 2
IT IS FURTHER DECIDED that, as agreed by the parties, Defendant will pay Plaintiffs’
costs and disbursements in the amount of $252.
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 10, 2017.