Faris v. Department of Revenue, Tc-Md 050892e (or.tax 6-2-2009)

DECISION

Plaintiff appeals Defendant's income tax assessment for tax years 1999, 2000, and 2001. A trial was held on the Oregon Tax Courtroom, Salem, Oregon, on April 2, 2009. Plaintiff appeared on his own behalf. David Armstrong (Armstrong), Tax Auditor, appeared on behalf of Plaintiff.

I. STATEMENT OF FACTS

Plaintiff testified that he did not file Oregon personal income tax returns for tax years 1999, 2000, and 2001. Plaintiff stated that "[m]onies [he] received are not taxable income;" "[t]here exists no constitutional requirement to file a return or report;" and all penalties assessed by…