Department of Revenue deficiency or assessment

Notice of Deficiency · Notice of Assessment · Notice of Proposed Refund Adjustment

What it is

The Department states the reasons for the deficiency and the authority it relies on. The taxpayer may pay, file written objections or request a conference within 30 days; a notice of assessment follows, and the dispute then goes to the Magistrate Division of the Oregon Tax Court. A proposed refund adjustment carries its own 30-day objection window.

The clock it starts

Written objections or a conference request within 30 days of the notice of deficiency (ORS 305.265(5)). Appeal to the Tax Court within 90 days of the notice of assessment or refund denial, or within two years after the assessed tax, penalty and interest are paid (ORS 305.280).

What a response has to establish

An item-by-item answer to the stated reasons with the return positions and the records that support them, the penalty and interest computation checked against ORS 314.400 and 305.220, and a waiver request under ORS 305.145(4) and OAR 150-305-0068 where the facts support one.

Authority

• ORS 305.265
• OAR 150-305-0202
• ORS 305.280
• ORS 314.400
• ORS 305.145

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.