Donaghue v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from an assessment of personal income taxes for the year 1991. The issue is whether plaintiff exhausted his administrative remedies.

Plaintiff came to the United States in 1960. He lived and worked in California as an airline pilot. He has always had professionals prepare his individual income tax returns. Although he moved to Oregon and became a resident in 1987, he continues to use the California tax preparation service.

Plaintiff testified that he did not file his 1991 Oregon income tax return timely because the Internal Revenue Service had audited his…