Individuals

If you're expecting a refund

If you can't pay your taxes

• Learn about setting up a payment plan.
• Get information about our collections process and other notices we may send.
• You may be subject to the Treasury Offset Program.
  
• Find out the penalties for not paying on time.
  
• If you owe more than you can pay, read about settlement offers.

• Is your return being audited? Learn more about our audit process.
• Learn how to file an appeal. 
• Your Rights as an Oregon Taxpayer.

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