Oregon Supreme Court November 24, 2000, OTC 4130; SC S45863 (Preble v. Department of Revenue)

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RIGGS, J.

This case, which is before the court on direct appeal from a judgment of the Oregon Tax Court, presents the question whether a notice of tax deficiency may be valid even though it was not certified, as required by statute. The Department of Revenue (department) concluded that the notice of deficiency at issue here was valid. The Tax Court agreed.

Preble v. Dept. of Rev.