Beeler v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case comes before the court on a Motion for Judgment on the Pleadings brought by Defendant (the department).

II. FACTS

Plaintiff (taxpayer) claimed exemption from withholding on his 2004 Employee’s Withholding Allowance Certificate (W-4 Form). He twice circled the words “no tax liability” that appeared on the W-4 Form and wrote the word “exempt” on line seven of the form and the following above his signature: “No gift involved sovem [sic] of Washington state without prejudice; UCC 1-207.” Pursuant to OAR 150-316.182, 1 taxpayer’s employer then sent…