Or. Admin. Code § 150-305-0218

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-305-0218 - Waiver of a Conference or Written Objection; Direct Appeal of Deficiency

(1) A taxpayer may waive a conference or written objection and request immediate assessment of a deficiency for purposes of filing a direct appeal with the Magistrate Division of the Oregon Tax Court.

(2) In general. Any request for a direct appeal from a notice of deficiency must meet general requirements. The request must:

(a) Be in writing and be filed with the department within 30 days of the date on the notice of deficiency.

(b) Contain language that requests a waiver of a conference or written objection.

(c) Contain language that requests the department to assess the deficiency.

(d) Inform the department of the taxpayer's intent to appeal to the Magistrate Division of the Oregon Tax Court.

(3) The department will assess the deficiency with any applicable penalty and interest. Payment of the deficiency is a credit to the taxpayer's account; only the balance of the account will be assessed.

(4) A request for assessment and appeal from a notice of deficiency that does not satisfy the requirements of this rule is considered a request for a conference or written objection, whichever is applicable, and the corresponding administrative remedies under ORS 305.265 apply.

Or. Admin. Code § 150-305-0218

RD 11-1988, f. 12-19-88, cert. ef. 12-31-88; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 7-1999, f. 12-1-99, cert. ef. 12-31-99; REV 6-2007, f. 7-30-07, cert. ef. 7-31-07; Renumbered from 150-305.265(15), REV 46-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.265