Oregon Tax Court December 30, 1987, TC 2611 (Ebert v. Department of Revenue)

CARL N. BYERS, Judge.

Plaintiff appealed to defendant from a Notice of Determination arid Assessment for 1982 personal income taxes. Defendant, by Opinion and Order No. 86-2304, dismissed plaintiffs appeal for lack of jurisdiction due to plaintiffs failure to file his petition within the statutory appeal time. The issue before this court is whether defendant erred in dismissing plaintiffs appeal.