Villardo v. Dept of Rev

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax CHRISTINE Y. VILLARDO ) and RICHARD JOSEPH M. VILLARDO, ) ) Plaintiffs, ) TC-MD 140395N ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION This Final Decision incorporates without change the court’s Decision entered November 7, 2014. The court did not receive a request for an award of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 19.

This matter is before the court on Defendant’s Answer filed November 6, 2014.

Plaintiffs filed their Complaint on October 27, 2014, appealing Defendant’s Notice of Proposed Adjustment and/or Distribution, dated July 8, 2014, for the 2013 tax year. Plaintiffs requested an “income tax refund of $1,226.00.” (Ptfs’ Compl at 1.) In its Answer, Defendant stated “Defendant is in agreement with Plainiff[s]. Defendant recommends abating the tax of $1,226.” (Def’s Ans at 1.) Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// /// ///

FINAL DECISION TC-MD 140395N 1 IT IS THE DECISION OF THIS COURT that Defendant’s Notice of Proposed Adjustment and/or Distribution, dated July 8, 2014, be cancelled, and that Plaintiffs are to be paid a refund of $1,226 with statutory interest.

Dated this day of November 2014.

ALLISON R. BOOMER 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 Final Decision was signed by Magistrate Allison R. Boomer on November 28, 2014. The Court filed and entered this Final Decision on November 28, 2014.

FINAL DECISION TC-MD 140395N 2