Preble v. Department of Revenue

This case, which is before the court on direct appeal from a judgment of the Oregon Tax Court, presents the question whether a notice of tax deficiency may be valid even though it was not certified, as required by statute. The Department of Revenue (department) concluded that the notice of deficiency at issue here was valid. The Tax Court agreed. Preble v. Dept. of Rev., 14 OTR 276, 281 (1998). We conclude that a notice of deficiency must be certified to be valid. Accordingly, we reverse.

Because this case originally was filed with the Tax Court in May 1997, we review the decision of the Tax…