Anderson v. Dep't of Revenue, 2010 Ore. Tax LEXIS 64 (Or. T.C. Mar. 17, 2010)

Although taxpayers requested a refund of penalties and partial interest that would be possible under the new tax amnesty program, Oregon Tax Court lacked the legal authority under Or. Rev. Stat. § 305.560 to grant the relief the taxpayers requested. A decision by the Oregon Department of Revenue denying the taxpayers' request was not appealable.

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