Brakebush v. Department of Revenue

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax DEBRA A. BRAKEBUSH ) and PAUL E. BRAKEBUSH, ) ) Plaintiffs, ) TC-MD 140064D ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION The court entered its Decision in the above-entitled matter on May 16, 2014. The court did not receive a request for an award of costs and disbursements (TCR-MD 19) within 14 days after its Decision was entered. The court’s Final Decision incorporates its Decision without change.

Plaintiffs appeal Defendant’s Notice of Deficiency Assessment dated February 19, 2014, for the 2012 tax year. Defendant filed its written status report on May 13, 2014, stating that “[o]n “April 23, 2014, Plaintiffs submitted a Tax Return Transcript showing the information reported to the IRS on Plaintiffs’ 2012 federal income tax return.

*** “Based on the information provided, Defendant agrees that Plaintiffs are entitled to the EIC originally claimed on Plaintiffs’ 2012 state return.

*** “Defendant agrees to cancel Defendant’s Notice of Deficiency Assessment, dated February 19, 2014, and allow the $220 EIC claimed on Plaintiffs’ 2012 state return.”

Now, therefore, /// ///

FINAL DECISION TC-MD 140064D 1 IT IS THE DECISION OF THIS COURT that Defendant shall cancel its Notice of Deficiency Assessment, dated February 19, 2014, and allow Plaintiffs’ claimed earned income tax credit in the amount of $220 for the 2012 income tax year.

Dated this day of June 2014.

JILL A. TANNER PRESIDING MAGISTRATE If you want to appeal this Final Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed.

This document was signed by Presiding Magistrate Jill A. Tanner on June 2, 2014. The court filed and entered this document on June 2, 2014.

FINAL DECISION TC-MD 140064D 2