Pechenyuk v. Dept. of Rev.

NOTICE OF LACK OF AFFIDAVIT ALLEGING
UNDUE HARDSHIP TC 5485 	Page 1 of 2
IN THE OREGON TAX COURT
REGULAR DIVISION
Income Tax
VERA V. PECHENYUK and VITALY N.
PECHENYUK,
Plaintiffs,
v.
DEPARTMENT OF REVENUE,
State of Oregon,
Defendant.
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TC 5485
NOTICE OF LACK OF AFFIDAVIT
ALLEGING UNDUE HARDSHIP
This matter comes before the court on Plaintiffs’ Complaint filed on or about July 18,
2025, and Defendant’s Motion to Dismiss, filed August 15, 2025. Defendant submitted evidence
that Plaintiffs failed to pay, by the deadline for filing their complaint, all income taxes, penalties,
and interest assessed for the tax year at issue (2019), as required by Oregon Revised Statute
(ORS) 305.419(1). (See Def’s Decl of Erickson at 1-2.) In addition, as shown in the court’s
records, Plaintiffs have not filed with the court a motion for stay of payment, along with a
notarized affidavit, alleging that paying those amounts now would be an undue hardship. See
ORS 305.419(3) and Tax Court Rule 18 C (3)(a). Plaintiffs, who are not represented by counsel,
have not filed a response to Defendant’s Motion to Dismiss.
NOTICE TO PLAINTIFFS
The governing statute authorizes the court to give notice to a plaintiff taxpayer that the
plaintiff taxpayer has failed to file an affidavit alleging undue hardship:

NOTICE OF LACK OF AFFIDAVIT ALLEGING
UNDUE HARDSHIP TC 5485 	Page 2 of 2
“Where payment of the tax, penalty and interest would be an undue hardship, plaintiff
may file an affidavit alleging undue hardship within the time described in subsection (1)
of this section. A plaintiff’s failure to file an affidavit alleging hardship is not grounds for
dismissal of the complaint, provided the plaintiff files the affidavit within 30 days after
receiving notice of lack of an affidavit alleging undue hardship from the court. If the tax
court finds undue hardship, the tax court judge may stay all or any part of the payment of
tax, penalty and interest required under subsection (1) of this section. If the tax court
judge finds no undue hardship, the tax court judge may grant the plaintiff up to 30 days
from the date of determination to pay the tax, penalty and interest. Failure by the plaintiff
to pay the tax, penalty and interest or to establish undue hardship will be cause for
dismissing the complaint.”
ORS 305.419(3) (emphasis added). This notice initiates the process of resolving whether any
undue hardship supports a stay of payment of the amounts assessed. Now, therefore,
The court hereby NOTIFIES Plaintiffs as follows:
1. 	The court has received no affidavit alleging that payment of the amounts assessed would
constitute an undue hardship.
2. 	If Plaintiffs believe that payment of the amounts assessed would constitute an undue
hardship, Plaintiffs may file with the court a motion for stay of payment of the tax, along
with a completed and notarized affidavit explaining their financial situation. Plaintiffs may
use the forms available on the court’s website under the link entitled “Regular Division
Motion for Stay of Payment of Income Tax.” A copy of any such motion and affidavit must
be served on Defendant, and proof of service must be filed with the court, using the form
entitled “Regular Division Certificate of Service.”
3. 	If the court does not receive a motion for stay of payment, affidavit, and proof of service on
or before October 3, 2025, the court will decide Defendant’s Motion to Dismiss based on the
record before the court.
4. 	If the court receives a motion for stay of payment, affidavit, and proof of service on or before
October 3, 2025, then pursuant to TCR 18 C(3)(b) Defendant will have 30 days to file any
objections contesting whether an undue hardship exists. The court will hold Defendant’s
Motion to Dismiss in abeyance until the court determines whether payment of the tax,
penalty, and interest would be an undue hardship.
Dated this 3rd day of September, 2025.