If you do not pay (or make arrangements to pay) your tax debt, the Department of Revenue may request a licensing agency suspend your professional license. Professional license suspension is typically a tool of last resort for the agency, so if we notify you that we intend to suspend your professional license, do not delay in responding to us. The department may seek to suspend the following professional licenses:
- Licenses for real estate, construction, medical or dental, commercial driver license (CDL), cosmetology, appraisal, tax preparation, or any other occupation that is required to be licensed to provide services in Oregon.
- Oregon Lottery license or contract.
- Oregon Liquor and Cannabis Commission license.
License suspension process
If the department decides to initiate license suspension proceedings, you can expect to receive the following correspondence regarding the suspension of your professional license:
- Notice of Intent to Suspend letter: We send you this letter to notify you that we intend to request that a licensing agency suspend your professional license or contract unless your balance is paid in full, or you enter into a department-approved payment plan within 15 days from the date of the notice.
- Request for Suspension letter: If you do not pay your balance in full or enter into a department-approved payment plan within 15 days of the Notice of Intent to Suspend letter, we send this letter to a licensing agency requesting that the agency suspend your professional license or contract. You will receive a copy. The licensing agency is required by ORS 305.385 to suspend your professional license or contract.
You will be contacted by the licensing agency to begin the license or contract suspension process. You will have the right to request a hearing with the licensing agency.
How do I stop the suspension process?
Once we have sent the Request for Suspension letter to the appropriate licensing agency, the only way to stop the suspension process is to pay your debt in full. At this point a department-approved payment plan is no longer an option.
Once you have paid your debt in full, the department will send a Withdrawal of Request for Suspension notice. This notice is sent to the appropriate licensing agency requesting that they stop the license/contract suspension in progress. You will receive a copy of this notice.
My license/contract has already been suspended, how do I get it back?
Once your license/contract has been suspended, the fastest way to reinstate your license/contract is to pay your debt in full.
If you cannot pay the debt in full, you have the option to enter into, and comply with, a Department of Revenue provisional agreement. A provisional agreement will include a payment schedule. You will receive a copy of the Provisional Good Standing Agreement, which outlines the terms of this agreement.
Note: The Provisional Good Standing Agreement is a one-time opportunity. If you fail to comply with the terms of your agreement, we will not contact you. We will issue a Notification of Non-compliance requesting that the licensing agency reinstate the suspension until your debt is paid in full.
Once you have entered into a Provisional Good Standing Agreement, we will issue a Provisional Certificate of Good Standing to the agency where you held your license/contract. This will allow the licensing agency to provisionally reinstate your license/contract. You will receive a copy of this letter for your records.
Each licensing agency has its own process and rules, which may include a reinstatement fee and/or requirements to maintain the license, regardless of a suspension status, to avoid additional violations. Please contact the licensing agencies directly for this information.
What happens if I break the terms of the Provisional Good Standing Agreement?
If you break the terms of the Provisional Good Standing Agreement, we will send a Notification of Non-compliance to the appropriate licensing agency requesting to reinstate the suspension. You will receive a copy of this notice for your records.
Frequently asked questions
Contact the Department of Revenue agent assigned to your account. You can log into Revenue Online to send a message to your agent, or you can call the phone number on the notice you've received to reach your agent.
Contact the agency that issued your license or contract. The licensing agency will inform you of your hearing rights including the time limit to appeal the suspension.