Text Size:   A+ A- A   •   Text Only
Find     
Site Image
Appeals procedures overview

Appealing a Notice of Deficiency

If you disagree with a Notice of Deficiency, you have the right to appeal. You must appeal in writing within 30 days of the date on our notice.

You have two appeal options. If you decide to appeal, choose one of the options listed below:

Option A: Written objection

Send a written objection and tell us why you disagree with the Notice of Deficiency. Write "Written Objection" at the top of your letter. Include any new information you have. Within 30 days of the date of the notice, send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

When you write, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • A detailed explanation of why you are appealing,
  • Any new information you want us to consider, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

We will review your letter, try to resolve the matter, and send you a written decision. The written objection will be reviewed by the person that made the adjustment(s). If you disagree with the decision, you may continue your appeal and will receive new appeal instructions.

Option B: Conference

In writing, request a conference and tell us why you disagree with the Notice of Deficiency. Write "Conference Request" at the top of your letter. Include any new information you have. Within 30 days of the date of the notice, send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

When you write, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • A detailed explanation of why you are appealing,
  • Any new information you want us to consider, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

A conference officer will discuss the matter with you or with someone you choose to represent you, usually by telephone. The conference officer will send you a written decision. You may choose to receive our decision by either regular or certified mail. If you disagree with the decision, you may continue your appeal and will receive new appeal instructions.

Appealing a Notice of Deficiency Assessment to the Oregon Tax Court

If you disagree with a Notice of Deficiency Assessment, you have the right to appeal. You must appeal to the Magistrate Division of the Oregon Tax Court within 90 days of the date of the Notice of Deficiency Assessment. Complaint forms for appealing to the Magistrate Division are available from the Tax Court:

Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563
(503) 986-5650
TTY (503) 986-5651
www.courts.oregon.gov/tax

Mail a signed complaint form along with the filing fee of $252 and a copy of the Notice of Deficiency Assessment to the Magistrate Division of the Oregon Tax Court (address listed above).

Further appeal rights

For personal income tax, withholding tax, corporate income or excise tax, fiduciary income tax, or timber tax:

If you pay your Notice of Deficiency in full, your deficiency is considered assessed either on the date of your payment or 30 days from the date of the notice, whichever is later.

If you do not file a timely appeal, you have two years from the date your liability is paid in full to appeal the assessment. Appeal to the Magistrate Division of the Oregon Tax Court.

There are some cases where we may consider your case even if you did not file a timely appeal. Please call us to see if you meet the conditions for "doubtful liability" relief.

For any other Department of Revenue tax program:

For any other tax program administered by the Department of Revenue, you must appeal within 90 days of the assessment date. Otherwise, the assessment is final and cannot be changed unless you meet the conditions for "doubtful liability" relief. For more information, call us.

Resolving issues without appealing to the Tax Court

You may be able to resolve certain issues without appealing to the Magistrate Division. Write to us if your disagreement concerns one of the following issues:

  • The date or amount of payments made to your account.
  • A request for waiver of the penalty or interest charges.
  • The charges for interest on underpayment of estimated tax.
  • A withholding adjustment.

In writing, tell us why you disagree or why penalty or interest should be adjusted. Include any new information you have. Most disagreements concerning these issues can be resolved with us. Generally, we do not waive interest charges.

Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

Interest charges

Appealing a deficiency or an assessment will not stop interest from accruing on the taxes owed. Interest is figured from the due date of the return to the date of payment. Interest is charged even if you have filed a valid extension. If your appeal reduces the tax due, the interest charges will also be reduced.

Paying your liability during appeal

You may pay your balance due at any step of the appeal process. Payment does not mean you agree with the notice. Payment stops interest charges from accruing on your liability. If you win your appeal, you will receive a refund of the overpayment, including interest.

If you don't pay before we assess your account, a 5 percent failure-to-pay penalty will be added to your balance due.

Back to Top

Appealing a Notice of Refund Adjustment

If you disagree with a notice of refund adjustment and you decide to appeal, choose one of the appeal options listed below.

Appealing a refund adjustment notice within the first 30 days to the Department of Revenue

Option A: Written objection

Send a written objection and tell us why you disagree with the notice of refund adjustment. Write "Written Objection" at the top of your letter. Include any new information you have. Your written objection must be postmarked within 30 days of the date on our notice. Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

When you write, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • A detailed explanation of why you are appealing,
  • Any new information you want us to consider, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

We will review your letter, try to resolve the matter, and send you a written decision. If an auditor adjusted your return, that auditor will review your letter including any information you provide and send you a written decision. If you disagree with the decision, you may continue your appeal and will receive new appeal instructions.

Option B: Conference

In writing, request a conference and tell us why you disagree with the notice of refund adjustment. Write "Conference Request" at the top of your letter. Include any new information you have. Your written request for a conference must be postmarked within 30 days of the date on our notice. Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

When you write, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • A detailed explanation of why you are appealing,
  • Any new information you want us to consider, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

A conference officer will discuss the matter with you or with someone you choose to represent you, usually by telephone. The conference officer will send you a written decision. You may choose to receive our decision by either regular or certified mail. If you disagree with the decision, you may continue your appeal and will receive new appeal instructions.

Appealing a refund adjustment notice after the 30th day to the Oregon Tax Court

You must file a complaint with the Magistrate Division of the Oregon Tax Court no later than:

  • 90 days after the date of the written objection response or conference decision, or
  • 120 days from the date of the notice if you do not send a written objection or request a conference.

If you fail to file a complaint within the stated time periods, your appeal rights will expire and the adjustments cannot be changed.

Complaint forms for appealing to the Magistrate Division are available from the Tax Court:

Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563
(503) 986-5650
www.courts.oregon.gov/tax

Mail a signed complaint, the $252 filing fee, and copy of the refund adjustment notice to the Magistrate Division of the Oregon Tax Court (address listed above).

Back to Top

Appealing a deficiency based on federal audit reports or audit reports of other states

Do you have an appeal in progress with the Internal Revenue Service (IRS) or another state? If so, you may have extra time to file an appeal with the Magistrate Division of the Oregon Tax Court. To see if the appeal rights apply to you, answer the following questions:

  1. Did you receive an Oregon billing on the same item billed by the IRS or another state?
  2. Did you file a timely appeal with the IRS or another state?

If you answered "no" to either question, use the appeal procedures included with your Oregon notice.

If you answered "yes" to both questions, you need to send proof of your IRS or other state appeal to the Department of Revenue. Generally, this will be a copy of the IRS or other state's notice plus a copy of your written appeal request.

The time allowed for filing your proof of federal or other state's appeal varies.

Did you receive a Notice of Deficiency from us? If so, send us proof of your IRS or other state appeal within 30 days of the date on the Notice of Deficiency. Your account will be assessed without penalty and held until the appeal with the IRS or other state is resolved. Note: Interest will continue to accrue on any unpaid tax.

Did you receive a Notice of Deficiency Assessment from us before sending us proof of the appeal? If so, send us proof of your federal or other state appeal as soon as possible.

After you file proof of your appeal, we will delay any further action on your account until the appeal process is completed. Note: Interest will continue to accrue on any unpaid tax.

You must notify us within 30 days of the final resolution of your appeal with the IRS or the other state. We will review the information and determine whether any adjustments need to be made to your Oregon tax return. You will receive written notification of our determination. If you disagree with our determination, you may appeal to the Magistrate Division of the Oregon Tax Court. Your complete appeal rights will be explained with the written determination. You must appeal within 90 days of our written determination.

Where to write

When you write to us, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • A detailed explanation of why you are appealing,
  • Proof of your IRS or other state appeal,
  • Any new information you want us to consider, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

Back to Top

Appealing penalty or interest

Waiver or reduction of penalty or interest

Do you feel you have reasonable cause for reducing penalty or interest? If so, write to us and ask for a waiver or reduction of penalty or interest. Generally, the department will not waive interest charges.

Written waiver request. You may ask for a waiver or reduction of part or all of the penalty and interest charges. Waiver criteria are outlined in the Oregon Administrative Rules (OAR) under OAR 150-305.145. You must send a written request to the department and explain which of the waiver criteria you feel you meet. Write "Waiver Request" at the top of your letter.

When you write to us, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • Which criteria you meet under OAR 150-305.145, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

We will review your waiver request and let you know our decision in writing. If you disagree with the decision, you may continue your appeal and will receive new appeal instructions.

Conference request. If you disagree with our decision on your waiver request, you may ask us for a conference. In writing, request a conference and tell us why you disagree with the decision.

Write "Conference Request" at the top of your letter. Your written request for a conference must be postmarked within 30 days of the date of the decision letter.

When you write to us, include:

  • Your full name,
  • Your current mailing address,
  • Your Social Security number (SSN) or individual taxpayer identification number (ITIN),
  • The tax year(s) involved,
  • Which criteria you meet under OAR 150-305.145, and
  • A telephone number where you can be reached during the day.

Keep us informed of any changes to your address or telephone number.

Send your letter to:

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

A conference is held with a department conference officer who reviews the decision with you or someone you choose to represent you. The conference is usually held by telephone.

After the conference, you will be notified in writing of the conference officer's decision on your waiver or reduction of penalty or interest request. The conference officer's decision is final and may not be appealed.

Back to Top

Appealing interest on underpayment of estimated tax

Appealing to the Oregon Department of Revenue

If you disagree with the interest we charged on underpayment of estimated tax (UND), you can write to us at the following address. Tell us why you disagree.

Oregon Department of Revenue
UND Team
PO Box 14725
Salem OR 97309-5018

We will review your request and send you a written decision. If you disagree with our decision, you can continue your appeal. You'll receive new appeal instructions with the decision letter.

Appealing to the Oregon Tax Court

Magistrate appeal. If you disagree with our decision, you can appeal to the Magistrate Division of the Oregon Tax Court. You must appeal to the Magistrate Division within 90 days of the date on our decision letter. Complaint forms for appealing to the Magistrate Division are available from the Tax Court:

Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563
(503) 986-5650
www.courts.oregon.gov/tax

Mail a signed complaint form, the $252 filing fee, and a copy of our decision letter to the Magistrate Division of the Oregon Tax Court (address listed above).

Back to Top

Notice of Proposed Refund Adjustment—timely appeal diagram

Back to Top

Notice of Proposed Refund Adjustment—untimely appeal diagram

Back to Top

Notice of Deficiency—appeal diagram

Back to Top