Morris v. Department of Revenue

This case comes before us on direct appeal of a Tax Court judgment sustaining an assessment of personal income taxes, penalties, and interest by the Department of Revenue (the department) against plaintiff for the 1985 tax year. Plaintiff argues that he was not an Oregon resident in 1985 and that, consequently, he is not required to pay Oregon income tax for that year. The department responds that plaintiffs argument was one that he first had to make before the director of the department, that he did not do so, and that the failure to do so forecloses plaintiff from making that argument now.…