Fedex Ground Package Sys. v. Dept. of Revenue, Tc 4923 (or.tax 4-7-2010)

ORDER DENYING DEFENDANT'S MOTION TO REQUIRE PAYMENT OF PERSONAL WITHHOLDING TAX

This matter is before the court on the motion of Defendant Department of Revenue (department) to require Plaintiff to pay the assessment before proceeding in this court. That question had been covered by the order of the court, dated November 30, 2009, staying any requirement to pay the amount pending further proceedings.

The position of the department is that the decision of this court inZamani v. Department of Revenue, 19 OTR 318 (2007) was wrongly decided. The court has reviewed the matter and its prior decision…