Detrick v. Oregon Department of Revenue

The taxpayers, husband and wife, filed a complaint in the Tax Court, asserting that the Department of Revenue (the department) erroneously determined their state income taxes owing for tax years 1980 through 1983. The Tax Court ordered that the taxpayers’ complaint be dismissed and “awarded damages in the amount of $1,500 pursuant to ORS 305.437, because plaintiffs’ appeal is frivolous and groundless.” Judgment was entered pursuant to the order, and the taxpayers appealed. We affirm.

On September 25, 1987, the department issued notices of assessment to the taxpayers regarding their personal…