Department of Revenue v. Clark

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case involves the 1999 Oregon personal income tax liability of taxpayer. Taxpayer also requests an order reversing certain actions of the Department of Revenue (the department) regarding withholding exemption certificates filed by taxpayer with his employer. Finally, taxpayer challenges an award of $5,000 in damages made against him under ORS 305.437 1 by the magistrate who first heard the case. As to those claims, the department filed a Motion to Dismiss; Motion for Frivolous Appeal Damages; and Motion for Attorney Fees.

For its part, the…