Garrison v. Department of Revenue

Taxpayer appeals from a decision of the Regular Division of the Oregon Tax Court that dismissed his appeal from the Magistrate Division to the Regular Division as untimely. For the reasons set out below, we affirm the judgment of the Tax Court.

The facts, which are undisputed, are taken from the Tax Court decision and the record. On June 23, 2006, the Department of Revenue issued an individual assessment against taxpayer relating to income taxes for the year 2004. The assessment informed taxpayer of his right to an appeal and indicated that an appeal to the Tax Court (which is initiated by…