Garrison v. Department of Revenue, Tc 4796 (or.tax 1-24-2008)

ORDER GRANTING DEFENDANT'S MOTION TO DISMISS AND MOTION FOR SUMMARY JUDGMENT.

I. INTRODUCTION

This matter comes before the court on the Motion to Dismiss and Motion for Summary Judgment of Defendant Department of Revenue (the department). Plaintiff (taxpayer) filed a response on January 16, 2008.

II. FACTS

On July 26, 2007, the Regular Division of the Oregon Tax Court received a document entitled "Notice of Appeal" from taxpayer. (Ptf's "Notice of Appeal" at 1, July 26, 2007.) It was stamped "Received" by the court. (Id.) No filing fee nor request for waiver of the filing fee was enclosed. (Id.)…