Egusa v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal the denial of an income tax refund for 1987. Plaintiffs claim they filed a 1987 income tax return showing a refund due of $1,217.11, which they have not received. Defendant claims it did not receive a 1987 income tax return until August 26, 1991, which was after the three-year period for issuing refunds expired.

Plaintiffs have been Oregon taxpayers since 1972. Mr. Egusa testified that he personally prepares their returns and usually prepares the federal and state returns at the same time. He normally mails the returns at the same time by first-class…