Appeals procedure for personal income tax and corporation tax
Visit property tax appeals for property appeal information.
| Written objection | Conference Request | Oregon Tax Court |
Notice of Deficiency
| Within 30 days of the date on the notice.
Director’s Order 20-02 extends the timeframe to submit a written objection from 30 to 90 days if the deadline for filing a written objection is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020.
| Within 30 days of the date on the notice.
Director’s Order 20-02 extends the timeframe to submit a conference request from 30 to 90 days if the deadline for filing a conference request is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. | 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. |
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| Notice of Refund Adjustment | Within 30 days of the date on the notice.
Director’s Order 20-02 extends the timeframe to submit a written objection from 30 to 90 days if the deadline for filing a written objection is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. | Within 30 days of the date on the notice.
Director’s Order 20-02 extends the timeframe to submit a conference request from 30 to 90 days if the deadline for filing a conference request is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. | Within 90 days of the date of your written objection determination letter or conference decision letter, or 120 days from the date of the notice if you didn't submit a written objection or conference request.
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| 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
Director’s Order 20-02 extends the timeframe to submit a written objection from 30 to 90 days if the deadline for filing a written objection is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. | Within 30 days of the date on the notice. Include proof of your IRS or other state appeal.
Director’s Order 20-02 extends the timeframe to submit a conference request from 30 to 90 days if the deadline for filing a conference request is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. | Yes. You may have extra time depending on appeals in process with the IRS or other states.*
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| Penalty or interest | Include which OAR 150-305-0068 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. |
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Interest on underpayment of estimated tax
| Yes. | Not available.
| Within 90 days of the date on our decision letter.
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*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 or FEIN (for corporations).
- Tax year(s) involved.
- An explanation of why you're appealing (appeals).
- Which criteria you meet under OAR 150-305-0068 (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.
Keep us informed of any changes to your contact information during the appeals process.