Zamani v. Dept. of Revenue

I. INTRODUCTION

This matter is before the court on the Motion for Summary Judgment of Defendant Department of Revenue (the department) and the Response of Plaintiff (taxpayer).1

II. FACTS

The facts in this case are not in dispute. The department determined that taxpayer was responsible for payment of withheld taxes under ORS 316.207 for the company JT and Associates in tax years 1998 and 1999 and for the company Sayreh and Associates in tax years 2001-04. The department issued a Notice of Liability to taxpayer for JT and Associates on December 17, 2002 (the JT notice), and for Sayreh and…