Parr v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court for decision following a trial. The tax year in question is 2000.

II. FACTS

A. General

Plaintiff (taxpayer) is an Oregon resident. Taxpayer did not timely file a personal income tax return with Defendant Department of Revenue (the department). In response to the refusal of taxpayer to file a return, 1 the department exercised its authority under ORS 305.265(10) 2 and issued a Notice of Determination and Assessment (NODA) on August 5, 2002.

In response to the NODA, taxpayer commenced a proceeding in the Magistrate Division.…