The court found that Plaintiff had no vested right in a tax deduction. The law was constitutional because it did not divest Plaintiff of a remedy, and it was rationally related to a legitimate government interest. Extensions of time for audit are not part of the required constitutional remedy for appealing invalidly assessed taxes. Until the government completes its audit or assesses the tax, no remedy is needed. Taxation-Vested rights 2.
Taxpayers have no vested right in tax deductions or accounting techniques.
Taxation-Power to tax 3. No tax or duty shall be imposed without the consent of the people or their representatives in the Legislative Assembly. Oregon Constitution, Article I, Section 32. Taxation-Power to tax 4. The consent of the people is inherent in the constitution, not embodied in individual representatives.