Clark v. Department of Revenue

Taxpayer appeals from a judgment of the Oregon Tax Court that dismissed taxpayer’s complaint, assessed damages against him for pursuing a frivolous appeal, and awarded attorney fees and costs to the Department of Revenue.

The Tax Court determined that the facts and legal principles on which taxpayer relied in this proceeding were not materially different from those that taxpayer asserted and that the Tax Court and this court decided were frivolous in Clark v. Dept. of Rev., 332 Or 236, 237, 26 P3d 821 (2001) (Clark I). Clark v. Dept. of Rev., 16 OTR 51, 53 (2002). We agree. As this court…