Ebert v. State, Department of Revenue

The Department of Revenue dismissed taxpayer’s appeal of an assessment of additional personal income tax for the 1981 tax year because taxpayer failed to appear at a scheduled hearing. The Oregon Tax Court held that it lacked subject matter jurisdiction over taxpayer’s appeal because taxpayer had failed to exhaust his administrative remedies. The tax court dismissed taxpayer’s complaint and he appealed to this court. We hold that the tax court did not lack jurisdiction to examine whether taxpayer had made and the department had correctly considered a request to reopen the record upon a…