Sage v. Dept. of Rev.

FINAL DECISION TC-MD 170111N 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Income Tax
ROBERT N. SAGE and MARIA E. SAGE, )
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Plaintiffs, TC-MD 170111N
v.
DEPARTMENT OF REVENUE,
State of Oregon,
FINAL DECISION1
Defendant.
This matter came before the court on the agreement of the parties reported at a case
management conference held on June 13, 2017, and on Defendant’s letter, filed June 21, 2017,
denying Plaintiffs’ request to waive the substantial understatement of income (SUI) penalty.
At the conference, the parties agreed that the Notice of Assessment, dated
December 1, 2016, for the 2013 tax year should be revised to reflect a tax due of $3,770, which
is a reduction of $388. The parties further agreed that the SUI penalty would be reduced by $78
from $832 to $754.
The parties agreed that Plaintiffs would submit a letter requesting waiver of the SUI
penalty under ORS 314.402(6). Defendant agreed to file its determination with the court.
Plaintiffs agreed to submit a response to Defendant’s determination.
By letter dated June 21, 2017, Defendant denied Plaintiffs’ waiver request. Plaintiffs did
not file a response to that denial within the time allowed. Because the parties are in agreement
with respect to the issue appealed, this case is ready for decision.2 Now, therefore,
1 This Final Decision incorporates without change the court’s Decision, entered July 3, 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).
2 Plaintiffs did not request that the court review the penalty waiver denial.

FINAL DECISION TC-MD 170111N 2
IT IS THE DECISION OF THIS COURT that, as agreed by the parties, Defendant will
revise its Notice of Assessment, dated December 1, 2016, for the 2013 tax year, to reflect a tax
due of $3,770 and reduce the substantial understatement of income (SUI) penalty to $754.
Dated this day of July 2017.
ALLISON R. BOOMER
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 filed and entered on July 21, 2017.