|The Other Agency Accounts (OAA) unit, part of the Department of Revenue, is the state's collection agency formed by the 1971 Legislature with ORS 293.250. OAA collects delinquent debt for more than 280 state agencies, boards, and commissions, including circuit and district courts and a wide variety of educational and regulatory agencies. |
OAA accepts debt assignments under two different collection programs:
- Restricted accounts are collected through refund offsets only. All refunds are matched for offset before a check is issued. The amount of the refund is applied first to other tax liabilities, then to other DOR liabilities, and then to unrestricted or restricted state agency liabilities (all based on the age of the liabilities).
- Unrestricted accounts are submitted for full collection services. These accounts are actively collected through billing letters, payment plans, phone calls, and possible garnishments. Collection on these accounts also includes refund offsets.
Contact us for more information or to enroll in our collection services.
Accounts can be assigned to OAA for collection by two different methods:
- Data transfer: The assigning agency sends accounts to DOR via the file transfer server (FTS).
- Collection account assignment forms: The assigning agency fills out and sends these forms to DOR.
Full Collection Services
- A Demand for Payment and Intent to Take Levy Action notice is mailed to the debtor.
- Each liability is automatically placed in a revenue agent's work queue.
- When a debtor or client calls, the automated call director will ring the next available revenue agent.
- Attempts are made to contact the debtor by telephone.
- Revenue agents first request payment in full; payment plans are set up as needed.
- Payment coupons are sent to the debtor.
- A variety of payment options are available, including credit or debit card.
- The revenue agent researches the debtor's assets using various collection tools.
- If voluntary payment options have not been successful, and assets are found, a wage, bank garnishment, or lien may be issued to satisfy the debt.
- The account may be held for refund offsets.
Various reports are sent back to the assigning agencies:
- Payment report: Identifies payments to either the assigning agency or OAA, applied at DOR, along with the fee amount kept.
- Aging report (Unrestricted only): An inventory of the assigning agency's accounts with OAA that have a balance other than zero as of the last day of the month.
- Reconciliation (Restricted only): A history of the program and includes all accounts with a balance and all accounts with a zero balance.
- Zero report: Lists the liabilities that had a zero balance for that month. This report will provide a list of debtors that are no longer on the aging report.
- Stats report: Lists new liabilities and liabilities that have been cancelled and returned to the assigning agency.