GARRISON v. DEPT. OF REV.

No. TC 4796.

19 OTR 398 (2008)

Michael J. GARRISON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

February 21, 2008.


Attorney(s) appearing for the Case

Michael J. Garrison, Plaintiff (taxpayer), filed the motion pro se.

Melisse S. Cunningham, Assistant Attorney General, Department of Justice, Salem, filed the response for Defendant (the department).

Decision for Defendant rendered February 21, 2008.


HENRY C. BREITHAUPT, Judge.

On January 24, 2008, the court issued an order that granted summary judgment in favor of Defendant Department of Revenue (the department) on the basis that Plaintiff Michael J. Garrison (taxpayer) had not timely filed his complaint in this court. On February 5, 2008, taxpayer filed a Motion to Vacate and Motion for Reconsideration. Defendant filed a response on February 8, 2008.

Tax Court Rule (TCR) 1 E provides:

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