Palandech v. Department of Revenue, Tc-Md 100015c (or.tax 3-23-2011)

DECISION

Plaintiffs timely appealed Defendant's Notices of Deficiency Assessment (assessments) for 2004, 2005, and 2006.1 The assessments added wages earned by Plaintiff Thomas Palandech (Thomas) to Plaintiffs' jointly filed Oregon tax returns for the years at issue.2 Those wages were earned by Thomas in his capacity as a commissioned officer in the Public Health Service (PHS), which is an active duty military service position covered by the Servicemembers Civil Relief Act (SCRA) of 2003. The parties agree, and the court concurs, Thomas is covered by the act. However, the parties disagree as…