Fellman v. Department of Revenue

*571DENECKE, C. J.

The plaintiff taxpayers’ attorney1 filed a complaint in the Oregon Tax Court appealing from an order of the defendant Department after the 60 days prescribed as the time limit for filing by ORS 305.560 had expired. The Tax Court granted the Department’s motion to dismiss on the ground that the appeal was barred by the time limitation in ORS 305.560.2 The taxpayers appealed to this court and we affirm.

ORS 305.425(2) provides:

“If a statute provides for an appeal to or a review by the court of an order or determination of the Department of Revenue or of any other administrative…