Oregon Tax Court December 14, 2004, No. TC 4681. (Slack Durmaz v. Department of Revenue)

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on Defendant’s (the department) motion to dismiss for failure to file a timely appeal in the Magistrate Division and on Plaintiffs (taxpayer) motion to stay payment of income tax.

II. FACTS

On February 14, 2003, the department mailed a Notice of Liability (NOL) to taxpayer.