Clark v. Department of Revenue, 4548 (or.tax 8-1-2002)

This matter is before the court on Defendant Department of Revenue's (the department) Motion to Strike, Motion to Dismiss, Motion for Frivolous Appeal Damages, and Motion for Attorney Fees Filed in Response to Plaintiff's Amended Complaint and Third Amended Complaint. This court has both subject matter jurisdiction under ORS 305.4051 and personal jurisdiction over the Plaintiff (taxpayer) who instituted this proceeding.

Given the disposition of the department's motion to dismiss, it is unnecessary to discuss or rule on the department's motion to strike.

Motion to Dismiss

The department has moved…