GILLETTE, Justice.
In this appeal from the Oregon Tax Court, the issue is whether under the applicable statutory scheme a taxpayer was excused from untimely appeal of an income tax assessment. We hold that the taxpayer was not excused and affirm the Tax Court's decision.
Because this is an appeal from the Tax Court, we try this "cause anew upon the record." ORS 19.125; see ORS 305.445.
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