Keil v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

This matter is before the court on a Motion for Summary Judgment filed by Defendant Department of Revenue (the department).

FACTS

The department’s motion and related exhibits establish the following facts, none of which are contested by Plaintiff (taxpayer):

1. In respect of tax years 1995 and 1996, taxpayer did not file returns until May 18, 2000. Such returns requested refunds of income taxes withheld by taxpayer’s employer and paid over to the State of Oregon;

2. The department issued Notices of Refund Denial on July 31, 2000;

3. Taxpayer filed his Complaint in the…