Case v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs were assessed additional state income tax for 1980 resulting from defendant’s disallowance of a bad debt claim. Plaintiffs timely appealed the notice of assessment and the appeal was heard on July 19, 1984. Defendant’s Opinion and Order, issued April 19,1985, denied relief on the bad debt issue. The standard provision placed at the end of the order read: “If you are dissatisfied with this decision, you may appeal it to the Oregon Tax Court * * * within 60 days of the date of mailing * * *.”

At the time of the department hearing, this same issue was pending…