Gillen v. Department of Revenue, Tc-Md 091559n (or.tax 4-28-2011)

DECISION

Plaintiff appeals the Notice of Deficiency Assessment issued by the Defendant for the 2006 tax year denying Plaintiffs claimed travel expenses. A telephone trial was held on February 9, 2011. Elizabeth Hummel (Hummel), an Oregon licensed tax consultant, appeared on behalf of Plaintiff. Plaintiff testified on his own behalf. Kevin Cole (Cole), Tax Auditor, appeared and testified on behalf of Defendant.

The court did not receive exhibits from Plaintiff. Hummel explained that she mailed the court's copy of Plaintiff s exhibits to the address "955 Center St NE, Salem, Oregon 97301," which…