Wells Fargo Bank, NA v. Department of Revenue

f 1 Wells Fargo Bank NA appeals from the superior court’s order denying its summary judgment motion and granting summary judgment to the Washington State Department of Revenue (DOR). Wells Fargo contends that (1) RCW 82.32.060(4) required payment of interest on a refund arising from settlement of a tax dispute through a closing agreement with DOR and (2) Wells Fargo did not waive its statutory right to interest in entering the closing agreement. DOR cross appeals, contending that the trial court erred in denying its motion to dismiss for lack of jurisdiction under chapter 34.05 RCW, the…