- 14 - daily life”. Petitioner’s address listed on the letter was the Rivercliff property address. On July 9, 1999, the Multnomah County issued a Clarification of Land Use Hearings Officer’s Conditions of Approval (clarification) authorizing only one family dwelling on the Rivercliff property. The clarification required that the use of the original farm dwelling as a residence be discontinued when the Talmages’ new home was completed. Sometime in July, after receiving the clarification, petitioner and Kumiko Talmage signed a replacement dwelling agreement with Multnomah County in which they agreed that the Rivercliff property could have only one dwelling unit, and the original farm dwelling would not be used for residential purposes once the Talmages’ new home was occupied. On July 27, 1999, the Talmages applied for a new construction permit for the Rivercliff property with the condition that original farm dwelling be converted to nonresidential use within 3 months of their occupying their newly constructed home. The application stated that the property owners were petitioner and Kumiko Talmage. On September 21, 1999, petitioner untimely filed his 1998 Federal income tax return with a filing status of married filingPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: March 27, 2008