Lal SIDHU and MS Market, Inc., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4757).In the Oregon Tax Court. January 24, 2007. Plaintiffs appeal the magistrate’s determination that their appeal was untimely filed, claiming that Defendant is estopped from asserting that the appeal was untimely because Defendant misled them as to the deadline for filing […]