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.
Lexis.com subscribers can view the enhanced version of Anderson v. Dep't of Revenue, 2010 Ore. Tax LEXIS 64 (Or. T.C. Mar. 17, 2010).
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