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MITEV v. DEPARTMENT OF REVENUE

No. TC-MD 230345G.

DILYAN MITEV, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.

Tax Court of Oregon, Magistrate Division, Income Tax.

November 28, 2023.

ORDER DISMISSING COMPLAINT

This matter came before the court on the parties' cross-motions for summary judgment. Plaintiff requests a waiver of the substantial understatement penalty, and Defendant opposes that request. The tax year at issue is 2019.

I. FACTS AND PARTIES' ARGUMENTS

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