Kitzmiller v. Dept. of Rev.

FINAL DECISION TC-MD 170259R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
MARGARET K. KITZMILLER
and JOHN W. KITZMILLER III,
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Plaintiffs, TC-MD 170259R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter is before the court on Defendant’s Answer filed July 28, 2017. Plaintiffs
filed their Complaint on July 14, 2017, appealing the offset of Plaintiffs’ 2016 personal income
tax refund to pay a debt owed by Plaintiff John W. Kitzmiller III. In its Answer, Defendant
agreed to apportion the refund based on Plaintiffs’ respective incomes, thus providing Plaintiffs
with the relief requested in their Complaint. Because the parties are in agreement, the case is
ready for decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that Plaintiffs’ appeal is granted.
Dated this day of August 2017.
RICHARD DAVIS
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.
1 This Final Decision incorporates without change the court’s Decision, entered August 8, 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 170259R 2
This document was signed by Magistrate Davis and entered on August 29, 2017.