Dept. of Rev. v. Faris

I. INTRODUCTION

This matter comes before the court for decision after trial.

II. FACTS

On April 14, 1998, Defendants Denis J. Faris and Carolyn M. Faris (taxpayers) timely filed Oregon and federal joint personal income tax returns for tax year 1997. On January 16, 1999, taxpayers filed an amended federal return for the 1997 tax year. On January 22, 1999, taxpayers filed an amended Oregon return with Plaintiff Department of Revenue (the department). The amended returns reported no taxable income and no tax due. Taxpayers included with their amended Oregon return a two-page printed form, filled in…