Kent v. Department of Revenue

SAMUEL B. STEWART, Judge.

Plaintiffs filed a Form 40 for calendar year 1980. Attached thereto was Form W-2 for 1980 indicating state income tax in the amount of $1,574.90 had been withheld by plaintiff David L. Kent’s employer. On August 24, 1981, defendant issued a check to plaintiffs in the amount of $87, advising:

“We’ve changed the amount of your Oregon income tax refund. We’ve explained below the reason for the change and the figures we used.

£<* * * * *

“Read the enclosed card for an explanation of your appeal rights.”

Subsequently plaintiffs filed with defendants, in accordance with ORS…