Johnson v. Department of Revenue, Tc-Md 060124b (or.tax 9-5-2008)

DECISION OF DISMISSAL

This case is now before the court on Defendant's Motion to Dismiss, filed March 10, 2008. The record closed August 6, 2008. The appeal is hereby reactivated and the case is dismissed.

I. STATEMENT OF FACTS

The issue concerns Plaintiffs' claim for Oregon income tax refunds for the 2001 tax year. Plaintiffs did not timely file a personal income tax return by the respective initial due date of April 15, 2002. Defendant received the Oregon return on July 1, 2005. Defendant denied that refund claim.

During the initial case management conference, Plaintiffs mentioned the…