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Guinn v. Dep't of Revenue4/19/2005
oner, T.C. Memo 2001-83, 2001 WL 332038 (citations omitted). In addition to meeting the statutory requirements, taxpayers are required to maintain records and documents to support both income reported and deductions claimed on their income tax returns. " or the purpose of ascertaining the correctness of any return * * * records and memoranda" can be requested by the Department of Revenue. ORS 314.425(1). Defendant made such a request. In fact, Defendant made numerous requests for records or documents to support items on Plaintiffs' income tax return. Contrary to Plaintiffs' belief, they failed to produce adequate documentation to overturn many of the Oregon Department of Revenue adjustments. There is no basis for this court to award them costs when Defendant took actions authorized by law.
L. Defendant's Compliance with the Court's Order
Plaintiffs ask "the court to rule on the evidence that the Department of Revenue in their 7/20/2004 'RESPONSE TO MAGISTRATE TO PROVIDE INFORMATION' provided false and incomplete statements." (Guinn's letter at 1, Jan 16, 2005).
During one of the first case management conferences held for this appeal, Guinn stated that two prior telephone conferences with Defendant had been tape recorded. Defendant responded that none of the telephone conferences with Guinn had been recorded. To resolve that misunderstanding, the court requested Defendant "to review its own records and to submit a written statement responding to Plaintiffs' allegations." (Order for Defendant to Provide Information and Order Denying Plaintiffs' Request for Immediate Relief From Defendant's Tax Assessments (Order), filed July 8, 2004.) Further, the Order requested Defendant to submit "all relevant tapes, handwritten notes and audit contact file notes." In response, Defendant's representative, Julie Smith, provided a written response and submitted numerous documents.
At trial, Defendant again submitted those documents. It also provided the court with copies of records and documents Plaintiffs submitted in response to Defendant's request for supporting documentation of items reported on Plaintiffs' filed tax returns. Plaintiffs allege that Defendant should have submitted copies of those documents in response to the court's Order.
The court's Order was issued to secure for Plaintiffs, information recorded or related to two telephone conferences. The court's Order did not request Defendant to provide Plaintiffs with copies of all material secured during the course of a two-year audit. Defendant provided requested information and additional information outside the scope of the court's Order. Plaintiffs fail to acknowledge that Defendant's exhibits aided the court in its findings, and with respect to the mileage and travel issue, ultimately proved beneficial to Plaintiffs. The court disagrees with Plaintiffs' characterization of Defendant's response to the court's Order.
III. CONCLUSION
After a careful review of the evidence and testimony, the court's findings are set forth below. Now, therefore,
IT IS ADJUDGED that the proposed adjustments contained in Defendant's conference officer's report dated March 17, 2004, are accepted with the following exceptions:
For tax year 1999, Plaintiffs' gross income from the sale of Guinn's book is $3,307.99 and the costs of goods sold is $1,128.75;
For tax year 2000, Plaintiffs' gross income from the sale of Guinn's book is $1,285.83 and the costs of goods sold is $438.75;
For tax year 1999, Plaintiffs are allowed a business mileage deduction in the amount of 1,543 miles;
For tax year 2000, Plaintiffs are allowed a travel expen
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