Ebert v. Department of Revenue

In this appeal from the Oregon Tax Court, the issue is whether under the applicable statutory scheme a taxpayer was excused from untimely appeal of an income tax assessment. We hold that the taxpayer was not excused and affirm the Tax Court’s decision.

Because this is an appeal from the Tax Court, we try this “cause anew upon the record.” ORS 19.125; see ORS 305.445. Plaintiff has had a number of tax problems over the years. The primary source of his problems seems to have been neglect of plaintiffs affairs by his former tax attorney. See Ebert v. Dept. of Rev., 302 Or 360, 730 P2d 550 (1986).…