Oregon Tax Court October 11, 2011, TC-MD 110872C. (Bones v. Department of Revenue, Tc-Md 110872c (or.tax 10-11-2011))

DECISION OF DISMISSAL This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2).1 A review of Plaintiff's materials shows that Defendant mailed Plaintiff Notices of Deficiency Assessments on March 7, 2011. Plaintiff properly filed her Complaint on July 14, 2011 (postmarked July 13, 2011).