Faris v. Department of Revenue, Tc-Md 070768e (or.tax 6-2-2009)

DECISION

Plaintiff appeals Defendant's income tax assessment for tax years 2002, 2003, and 2004. A trial was held in 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 did not file Oregon personal income tax returns for tax years 2002, 2003, and 2004. Plaintiff stated that "monies [he] received are not taxable income;" "there exists no constitutional requirement to file a return or report;" and all penalties assessed by Defendant "are invalid."…