Oregon Tax Court Partially Grants Taxpayer’s Motion, Voids Distraint Warrants in Tax Appeal Case

The Oregon Tax Court, Magistrate Division, partially granted the taxpayer’s motion regarding collection proceedings during a tax appeal. The dispute arose when the Department of Revenue issued distraint warrants for tax years that were under appeal, prompting the taxpayer to seek an injunction against the collection activities. The court found that issuing and mailing distraint warrants violated the statutory stay on collection proceedings during an appeal, declaring the warrants void. However, the court denied the request for an injunction, deeming it moot since the Department had already halted collection actions for the relevant tax years. [Seeley v. Dep’t of Revenue, ...