Dept. of Rev. v. Croslin

I. INTRODUCTION

This matter comes before the court for decision after trial.

II. FACTS

Defendants (taxpayers) filed a "zero based return" for tax year 2002, indicating zero personal income and requesting a refund of all withheld Oregon income taxes. In response, Plaintiff (the department) determined taxpayers' Oregon taxable income and issued a Notice of Deficiency. Taxpayers requested a conference on the Notice of Deficiency with the department, which decided against them and issued a Notice of Tax Assessment.

Taxpayers appealed to the Magistrate Division of this court, arguing that wages are…