Allen v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

Following issuance of the opinion in this case, Plaintiffs (taxpayers) submitted a form of judgment that included an award of attorney fees, reasonable expenses, costs, and disbursements (collectively “fees”). Taxpayers claim these amounts under ORS 305.490(4). Taxpayers did not, in the form of judgment tendered, distinguish between fees incurred in the Magistrate Division or fees incurred in the Regular Division, or claim a particular amount in fees. Defendant Department of Revenue (the department) objects to any award of fees.

No party contests the…