Gurs v. Department of Revenue

Taxpayer appeals from the Tax Court’s dismissal of his complaint in that court. The Tax Court reasoned that taxpayer had not filed his complaint within 60 days after an adverse decision of the Department of Revenue (department) as required by ORS 305.560(1) (1995). 1 The issue is whether the Tax Court erred when it dismissed the complaint filed November 12, 1996, challenging a department opinion and order dated May 13,1996.

Taxpayer seeks to be excused on various grounds from the statutory requirement of filing a complaint in the Tax Court within the statutory time limit. First, taxpayer…