Banks v. Department of Revenue, Tc-Md 080499d (or.tax 11-6-2008)

DECISION

Plaintiffs' appeal Defendant's denial of their 2003 Oregon income tax refund request. This matter is before the court on Defendant's requests filed on May 20, 2008, and on September 24, 2008, that its Notice of Refund Denial dated January 22, 2008, "be upheld."

I. STATEMENT OF FACTS

Plaintiffs' Complaint states that they "sent" their 2003 Amended Oregon State Income Tax Return on the "same day" that they "signed them," which was "April 2, 2007.1" Plaintiffs' state that "having no word months later about amended taxes," Dale Banks "came into the Center Street office [of the Oregon…