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NEGRETE v. DEPT. OF REV.

TC 4760.

19 OTR 134 (2006)

Mario A. NEGRETE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

September 12, 2006.

Attorney(s) appearing for the Case

Mario A. Negrete, Plaintiff (taxpayer), argued the cause pro se.

Sally L. Kimsey , Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant (the department).

Decision for Defendant rendered September 12, 2006.

I. INTRODUCTION

This case comes before the court for decision after trial. Plaintiff Mario A. Negrete (taxpayer) alleges that Defendant Department of Revenue (the department) wrongly assessed a personal income tax deficiency against taxpayer for tax year 2003. The department asserts that it properly determined...

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