Martin v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appeal, pursuant to ORS 305.560(5), from a failure by the Department of Revenue over the period of a year to act on a claim for a refund of withholding taxes allegedly overpaid by plaintiff corporation, the interest accrued thereon and penalties paid for the tax years 1971 to 1975. Under the statute, plaintiffs’ appeal to the defendant is treated as having been denied. Marvin Martin is a plaintiff in the suit because he was personally liable for withholding tax payments under ORS 316.162(3).

Plaintiffs allege that the department failed to credit a payment…