Johnson v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the Department of Revenue Opinion and Order No. 4-0117-A pertaining to plaintiffs income taxes for the years 1981 and 1982. Plaintiff has appealed each year separately but the cases have been consolidated for trial.

During the years in question, although plaintiff was employed by a large national corporation, he failed to file Oregon income tax returns. Based on information obtained from the Bureau of Labor, the Department of Revenue assessed income taxes, interest and penalties in accordance with ORS 305.265(9).

The initial assessment of taxes,…