Wagner v. Dept. of Rev.

FINAL DECISION TC-MD 170127R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
THOMAS H. WAGNER
and LONDON WAGNER,
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Plaintiffs, TC-MD 170127R
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on its own motion. Plaintiffs appealed from
Defendant’s Notice of Assessment, dated February 7, 2017, for the 2015 tax year. At the case
management conference held May 19, 2017, Plaintiffs orally agreed to Defendant’s revision of
their 2015 Oregon personal income tax return, which resulted in an increase in net tax due from
Plaintiffs. The parties agreed to file a stipulated agreement with the court reflecting their
resolution of the appeal.
The parties failed to submit a stipulated agreement to the court, and on June 21, 2107, the
court issued an Order to Show Cause requiring the parties to explain their failure to do so. In a
Status Report filed June 28, 2017, Defendant explained that it had prepared a stipulated
agreement and mailed it to Plaintiffs on May 24, 2017, but had not received a response from
Plaintiffs. Plaintiffs did not respond to the court’s Order to Show Cause.
On July 26, 2017, the court issued a second Order, which directed Defendant to file
written recommendations with the court and directed Plaintiffs to respond to those
1 This Final Decision incorporates without change the court’s Decision, entered August 29, 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 170127R 2
recommendations by August 22, 2017. The Order warned that the court might adopt
Defendant’s recommendations if Plaintiffs failed to respond. In its Written Recommendations,
filed August 4, 2017, Defendant recommended that Plaintiffs’ moving expenses of $14,749 be
disallowed and Plaintiffs’ 2015 Oregon income tax return (Form 40P, lines 23F and 23S) be
adjusted accordingly. As a result of those adjustments, Plaintiffs’ net tax for tax year 2015
would be increased from $166 to $236, plus applicable penalties and interest. Plaintiffs have not
responded to Defendant’s recommendations or otherwise communicated with the court. After
considering the matter, the court adopts Defendant’s recommendations in full. Now, therefore,
IT IS THE DECISION OF THIS COURT that, for tax year 2015, Plaintiffs’ moving
expenses of $14,749 are disallowed.
IT IS FURTHER DECIDED that, for tax year 2015, Plaintiffs’ net tax is increased to
$236, plus applicable penalties and interest.
Dated this day of September 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.
This document was signed by Magistrate Richard Davis and entered on
September 27, 2017.