Flowers v. Department of Revenue

JEFF MATTSON, Magistrate.

Dorothy Flowers (Plaintiff) filed an appeal seeking to cancel the Defendant’s deficiency assessment for the 1993 tax year. The initial assessment was $8,471 in tax, plus penalties and interest. By way of its Amended Answer, Defendant seeks an increase in the 1993 assessment to $202,608, plus statutory penalties and interest.

A trial was held April 13, 1999, in Salem, Oregon. Written arguments were solicited; the record closed May 1, 1999.

Plaintiff was represented by Terrance McCauley, Attorney at Law. Defendant Department of Revenue (DOR) was represented by Doug Adair…