Chaff v. Dept. of Revenue, Tc-Md 080892c (or.tax 1-16-2009)

DECISION

Plaintiffs have appealed Defendant's May 2, 2008, Notice of Refund Denial concerning tax year 2002. Plaintiffs were represented by James H. Richardson, CPA (Richardson). Defendant was represented by Laurie Fery (Fery), an auditor with the Oregon Department of Revenue (department). Plaintiffs' Complaint was filed August 1, 2008, and Defendant's Answer on August 19, 2008. The "record" closed November 4, 2008, and the matter is ready for decision.1

I. STATEMENT OF FACTS

Plaintiffs' 2002 return was due April 15, 2003. Defendant did not receive Plaintiffs' 2002 return until January 31, 2008,…