Damages for frivolous or groundless appeal or appeal to delay
Source:
Section 305.437 — Damages for frivolous or groundless appeal or appeal to delay, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
Damages were properly imposed against taxpayer under this section where taxpayer’s position was “groundless” in that: (1) no evidence was offered that, if believed, would support a finding and resulting judgment for taxpayer; and (2) there was no caselaw, statute, rule or regulation that supported taxpayer’s claim to relief. Detrick v. Dept. of Rev., 311 Or 152, 806 P2d 682 (1991)
Court may award damages under this section and attorney fees under ORS 20.105 in same case. Sesma v. Dept. of Revenue, 16 OTR 29 (2002)
“Position” of taxpayer means entirety of arguments asserted by taxpayer. Department of Revenue v. Croslin 345 Or 620, 201 P3d 900 (2009)
Court may award Department of Revenue actual damages caused by frivolous or groundless position of taxpayer, but may not award punitive damages. Department of Revenue v. Croslin, 345 Or 620, 201 P3d 900 (2009)
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