Fackler v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on the Motion for Summary Judgment from Defendant Department of Revenue (the department). Plaintiffs 1 oppose the motion. The motion is based on the department’s assertion that the proceedings instituted in this court by taxpayers were time barred. That was also the conclusion of the magistrate who heard this matter in the Magistrate Division.

II. FACTS

The following uncontested facts are stated in separate sections to assist the reader.

A. Withholding Tax Liability Under ORS Chapter 316

Edwin Fackler was an officer of…