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PARIS v. DEPT. OF REV.

TC 4831.

19 OTR 519 (2008)

Jean Claude PARIS and Maarja K. Paris, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Oregon Tax Court Regular Division.

November 5, 2008.

Attorney(s) appearing for the Case

Joseph A. Laronge, Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant (the department).

Jean Claude Paris and Maarja K. Paris (taxpayers) filed a response and argued the cause pro se.

Decision for Defendant rendered November 5, 2008.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on the Motion to Dismiss of Defendant Department of Revenue (the department) and the Response of Plaintiffs Jean Claude Paris and Maarja K. Paris (taxpayers) to the motion. The department asserts taxpayers lack standing before this court because taxpayers are not aggrieved.

II. FACTS

Taxpayers...

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