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Date: 8.29.16
State Tax Notes

Garvey Schubert Barer state and local tax attorney Miriam Korngold was quoted in an article by the national publication State Tax Notes on a recent Oregon Tax Court decision, Tomseth v. Department of Revenue. The court agreed with the taxpayers that the statute of limitations can be based on the filing of a passthrough entity return in states other than Oregon. Woods said the decision is a capstone to Judge Dan Robinson’s career in pursuit of fundamental fairness for Oregon taxpayers. She noted that Robinson recently retired, so the decision is one of his last. “He employs strong language: ‘The Court cannot fathom’ why extending the statute of limitations should be a one-way street that only benefits the Department if an out-of-state adjustment could create a two-way street for the right amount of tax to be calculated.” She further noted that Robinson might not get the last word, as the DOR can still appeal the decision.

See “Tax Court Adopts Flexible Reading of Passthroughs’ Refund Filing” by Stephanie Cumings in the August 29, 2016 State Tax Notes. 

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