Tumpane v. Dept. of Rev.

IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax JAMES P. TUMPANE III, ) ) Plaintiff, ) TC-MD 150068N ) v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, ) ) Defendant. ) FINAL DECISION This Final Decision incorporates without change the court’s Decision, entered May 1, 2015. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR-MD 16 C(1).

This matter is before the court on Defendant’s Answer, filed April 29, 2015. Plaintiff filed his Complaint on March 18, 2015, appealing Defendant’s Notice of Proposed Adjustment and/or Distribution, dated December 10, 2014, disallowing Plaintiff’s 2013 Oregon Income Tax Withheld. In its Answer, Defendant agreed to “allow Plaintiff’s 2013 Oregon income tax withheld [in the amount of] $2,113, based on a copy of W-2 form provided by Plaintiff * * *.”

Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// /// /// /// ///

FINAL DECISION TC-MD 150068N 1 IT IS THE DECISION OF THIS COURT that Defendant must correct its Notice of Proposed Adjustment and/or Distribution, dated December 10, 2014, to allow Plaintiff’s 2013 Oregon Income Tax Withheld in the amount of $2,113.

Dated this day of May 2015.

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. TCR-MD 19 B.

This document was filed and entered on May 18, 2015.

FINAL DECISION TC-MD 150068N 2