In an unusual case, the Oregon Department of Revenue tried to argue that a taxpayer’s receipt of an assessment from two other states held open the statute of limitations for Oregon income tax purposes. The Oregon Tax Court disagreed, holding that the assessment from another state would have to impact the taxpayer’s Oregon income tax liability. Read the full decision in Department of Revenue v. Washington Federal, Inc. here

We would love to know your opinion: would the Oregon DOR have recognized a consistent position if it was a refund position? Stay tuned for Sutherland’s analysis of this case.