Oregon Department of Revenue

Appeals procedure for personal income tax and corporation tax. 

Visit property tax appeals for property appeal information.

I'm appealing...
Appeal options​ and requirements​
Written objection Conference Request Oregon Tax Court
​Notice of Deficiency
​Within 30 days of the date on the notice. ​Within 30 days of the date on the notice. ​Within 90 days of the date on the Notice of Assessment, or two years from the date tax is paid in full. Many issues can be solved without appealing to the tax court.
​Notice of Refund Adjustment Within 30 days of the date on the notice.
​Within 30 days of the date on the notice. ​Within 90 days of the date of your written objection response or conference decision, or 120 days from the date of the notice if you didn't submit a written objection or conference request.
​Deficiency based on federal or other states' audit report ​Within 30 days of the date on the notice.
Include proof of your IRS or other state appeal
​Not available.
​Yes. You may have extra time depending on appeals in process with the IRS or other states.*
​Penalty or interest Include which OAR 150-305-0060 criteria you meet.
​Within 30 days of the date on our decision letter about your written request.
​Not available. The conference officer's decision is final and can't be appealed.
​Interest on underpayment of estimated tax
​Yes. ​Not available.
​Within 90 days of the date on our decision letter.
​Notice of Assessment for not filing Oregon personal income or corporation tax**  ​Not available.** ​Not available.** ​Within 90 days of the date on the Notice of Assessment letter.

*This only applies to taxpayers who:

Received an Oregon billing on the same item billed by the IRS or another state, and
Have filed a timely appeal with the IRS or another state.
 
Note: Interest continues to accrue on any unpaid taxes, regardless of whether you're appealing the determination.
 

**Notice of Assessment for not filing Oregon personal income or corporation tax

You may file a true return at any time after we've assessed the tax we think you owe. Send your return to: Oregon Department of Revenue, PO BOX 14600, Salem, OR 97309-5049.
 

Written appeals must include:

  • Name.
  • Address.
  • Phone number.
  • SSN/ITIN/FEIN (for corporations).
  • Tax year(s) involved.
  • An explanation of why you're appealing (appeals).
  • Which criteria you meet under OAR 150-305-0060 (waivers).
  • New information you'd like us to consider.
  • Name and phone number of the person representing you, if applicable.
If you're appealing to us, you may be able to submit your written objection, conference request, or waiver appeal through Revenue Online. Learn more about current Revenue Online functions for corporations and individuals.
 
Keep us informed of any changes to your contact information during the appeals process.



Send appeals to us

Personal income tax appeals
Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

Corporate appeals
Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555


You may be able to send your appeal to us
electronically: Go to Revenue Online

Appeal to Oregon Tax Court Magistrate Division

Get forms online, by mail, or by phone.

Oregon Tax Court
Magistrate Division
1163 State St
Salem OR 97301-2563
(503) 986-5650
TTY (503) 986-5651