Attorney(s) appearing for the Case
Kevin O'Connell, of Kevin O'Connell, P.C., Portland, argued the cause and filed the briefs for appellants. With him on the briefs was Steven B. Hval.
Jerry Bronner, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With him on the brief was Hardy Myers, Attorney General.
Before CARSON, Chief Justice, and GILLETTE, DURHAM, LEESON, and RIGGS, Justices.
Supreme Court of Oregon.
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., 14 OTR 276, 281, 1998 WL 201460 (1998). We conclude that a notice of deficiency...
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