Legal Opinion

Zamani v. Dept. of Rev

Oregon Tax Court

Decided May 17, 2007No. TC 4783PublishedCited by 3 opinions

1Opinion of the Court

I. INTRODUCTION

This matter comes before the court on the Motion to Dismiss, and, in the Alternative, Motion to Make More Definite and Certain of Defendant Department of Revenue (the department).

II. FACTS

Plaintiff (taxpayer) filed her appeal with the Regular Division on February 12, 2007. She did not pay the amounts that are alleged due by Defendant (the department), nor did she file a motion to stay payment and an affidavit of undue hardship on or before the filing of her Complaint. The department filed a Motion to Dismiss pursuant to Tax Court Rule (TCR) 21 A(1) for lack of jurisdiction…

2Cases cited3 opinions

Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
State v. MurrayOregon Supreme Court · 2006
Martin v. Department of RevenueOregon Tax Court · 1981

3Cited by3 opinions

Con-Way, Inc. v. Department of Revenue, Tc 5003 (or.tax 6-28-2011)Oregon Tax Court · 2011
Fedex Ground Package Sys. v. Dept. of Revenue, Tc 4923 (or.tax 4-7-2010)Oregon Tax Court · 2010
Zamani v. Dept. of RevenueOregon Tax Court · 2008