Hubert C. and Carole J. STOKES v. DEPARTMENT OF REVENUE TC 2679In the Oregon Tax Court. July 22, 1988. Taxation — Income taxes — Provisions for assessment andcollection 1. ORS 305.265(11) provides: “Mailing of notice [of a deficiency] to the person at the person’s last-known address shall constitute the giving of notice as prescribed in […]
