Umstead-Hines v. Dept. of Rev.

DECISION OF DISMISSAL TC-MD 240606G 	1 of 2
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
HEATHER UMSTEAD-HINES, 	)
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Plaintiff, 	TC-MD 240606G
v.
DEPARTMENT OF REVENUE,
State of Oregon,
DECISION OF DISMISSAL	Defendant.
This matter came before the court on Defendant’s Motion to Dismiss, alleging that
Plaintiff’s Complaint was untimely filed. The court received Plaintiff’s Complaint on October
28, 2024, in an envelope postmarked October 24, 2024. Plaintiff appealed a Notice of Refund
Offset dated June 13, 2024.
“The legislature created this court to provide remedies to aggrieved taxpayers when the
law allows a remedy. However, as with all other courts in Oregon, application to the court for
relief must be made within the time allowed and specified by the legislature.” Cullison v. Dept.
of Rev., 17 OTR 315, 317 (2004). Where one party files untimely and the other insists on the
application of the statutory deadline, this court may not proceed without authority. See id.
Defendant alleges that Plantiff’s deadline to appeal was 90 days, but does not identify the
statute on which it relies for that deadline. Various 90-day deadlines for appealing to this court
are provided in ORS 305.280. Under ORS 305.280(2), appeals from notices of refund denial are
due 90 days after the notice date. Under that same subsection, appeals from notices of proposed
adjustment are due 90 days after those notices become final—a period that generally extends to
120 days after the notice date. Where a specific appeal period for a taxing authority’s act is not
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DECISION OF DISMISSAL TC-MD 240606G 	2 of 2
given, ORS 305.280(1) provides a general deadline of 90 days after the taxing authority’s act
becomes actually known to the taxpayer. ORS 305.280(1).
Here, Plaintiff’s Complaint was filed over 130 days after the date of the notice. Plaintiff
has not alleged any special circumstances bearing on the calculation of the deadline. It therefore
appears that Plaintiff’s Complaint was untimely under any of the deadlines in ORS 305.280.
In fact, Plaintiff does not deny that her Complaint is untimely. Instead, she expresses
concern about the fairness of the short time period for tax appeals. The court does not have
authority over the deadlines set for appeals by the legislature. However, it may be observed that
those deadlines apply with equal force to taxing authorities seeking relief in this court. See, e.g.,
Dept. of Rev. v. American Honda Motor Co., Inc., 20 OTR 404 (2011) (dismissing appeal by
Department of Revenue served one day late). The court is aware of no authority allowing an
exception to the period of limitations in this case. Now, therefore,
IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss be and
hereby is granted. Plaintiff’s Complaint is dismissed.
POUL F. LUNDGREN
MAGISTRATE
If you want to appeal this 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 this Decision
or this Decision cannot be changed. TCR-MD 19 B.
This document was signed by Magistrate Poul F. Lundgren and
entered on January 9, 2025.