Purtzer v. Department of Revenue, Tc 4943 (or.tax 6-21-2010)

ORDER GRANTING DEFENDANT'S MOTION TO DISMISS

This matter comes before the court on the Motion to Dismiss of Defendant Department of Revenue (the department) and the response of Plaintiff Regina Purtzer (taxpayer) to the motion.1 A hearing on this matter was held June 2, 2010, via telephone conference.

Taxpayer appealed from a decision of the Magistrate Division in favor of the department. (Ptf's Compl at 1.)2 The decision of the magistrate was entered January 8, 2010. 60 days after that date was March 9, 2010. While the complaint of taxpayer was dated March 3, 2010, the court received neither…