Day v. Department of Revenue, Tc 4892 (or.tax 11-30-2010)

OPINION

I. INTRODUCTION

This matter comes before the court for decision after trial. Plaintiffs William and Paula Kay Day (taxpayers) appeal following decision for Defendant (the department) in the Magistrate Division. Defendant argues that the decision by the Magistrate Division was appropriate.

II. FACTS

The original due date for taxpayers' 2003 Oregon Income tax return (2003 Oregon tax return) was April 15, 2004.1 The period of limitations for a refund request for the 2003 tax year expired on April 17, 2007. (First Stip Facts at 1, ¶ 1.)2 Taxpayers signed their 2003 Oregon tax return on April…