Donna M. SMITH and Randall W. Smith, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4710 TC 04715.In the Oregon Tax Court. Decision rendered July 6, 2005. Plaintiffs (taxpayers) did not file personal income tax returns for the years 1996 through 2000 even though they had Oregon taxable income. Defendant Department of Revenue (the department) […]