Picker v. Dept. of Rev.

673 Argued and submitted November 17, judgment of Tax Court affirmed December 30, 2022 Grant E. PICKER and Patricia A. Picker, Appellants, v. DEPARTMENT OF REVENUE, Respondent. (TC 5428) (SC S069235)

523 P3d 109

Taxpayers appealed to the Tax Court from the Department of Revenue’s assessment of income tax. A taxpayer who appeals such an order ordinarily must prepay the disputed amount to the department, but ORS 305.419(3) creates an exception when payment by the taxpayer would constitute an undue hardship. Taxpayers moved to stay the payment, but the Tax Court found their supporting affidavit…