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CHRISTENSEN v. DEPT. OF REV.

TC 5285.

22 OTR 384 (2017)

Charles CHRISTENSEN, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court, Regular Division.

March 23, 2017.

Attorney(s) appearing for the Case

Dominic V. Paris , Attorney at Law, Eugene, filed a response and argued the cause for Plaintiff (taxpayer).

James C. Strong , Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant Department of Revenue (the department).

Decision rendered March 23, 2017.

I. INTRODUCTION

This matter is before the court on the motion of Defendant Department of Revenue (the department) to dismiss the complaint filed by Plaintiff Charles Christensen (taxpayer) for lack of subject matter jurisdiction...

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