Sawin v. Dept. of Rev.

FINAL DECISION OF DISMISSAL TC-MD 170274R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
DAVID J. SAWIN
and CLARISSA J. SAWIN,
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Plaintiffs, TC-MD 170274R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION OF DISMISSAL	Defendant.
This matter came before the court after a hearing on Plaintiffs’ request for costs and
disbursements, held November 16, 2017.
Plaintiffs filed a letter withdrawing their appeal on September 22, 2017, which also
included a request for costs and disbursements in the amount of their filing fee ($252). The court
initially issued a Judgment of Dismissal and denied the request for costs and disbursements.
After reconsidering the matter, the court vacated its judgment and scheduled a hearing on the
issue of costs and disbursements.
At the hearing Plaintiffs acknowledged that their appeal of a Notice of Deficiency, filed
in this court on, should have been filed with Defendant. After they filed this appeal, Plaintiffs
settled most, but not all, of the issues under appeal with Defendant. Under these circumstances,
Plaintiffs are not the prevailing party and are not entitled to an award of costs and disbursements.
See Tax Court Rule-Magistrate Division (TCR-MD) 16 B. Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal be dismissed.
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FINAL DECISION OF DISMISSAL TC-MD 170274R 2
IT IS FURTHER DECIDED that Plaintiffs’ request for costs and disbursements is
denied.
Dated this day of November 2017.
RICHARD DAVIS
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 signed by Magistrate Richard Davis and entered on
November 20, 2017.