Or. Admin. Code § 150-305-0234

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-305-0234 - Written Objections to a Proposed Refund Adjustment

(1) Written Objection Procedures.

(a) If a taxpayer disagrees with a notice of proposed refund adjustment, and does not want a conference, the taxpayer may file written objections with the department.

(b) The taxpayer must write to the department within 30 days from the date on the notice of proposed refund adjustment and explain the reasons for any objections in the letter.

(c) When the department receives the written objections, a department representative will review the objections to try to resolve the disagreement. The department representative will then reach a decision regarding the written objections and either:

(A) Send the refund originally requested;

(B) Send an adjusted refund;

(C) Issue a notice of refund denial; or

(D) Issue a notice of deficiency.

(d) The department must send the taxpayer a letter explaining the decision. The letter must also explain the taxpayer's appeal rights. If the taxpayer receives a notice of refund denial or notice of an adjusted refund, the taxpayer may appeal the department's decision as described below. If the taxpayer receives a notice of deficiency, the taxpayer must follow the remedies as set forth in ORS 305.265 and the corresponding rules.

(2) Appeal to the Magistrate Division of the Oregon Tax Court. An appeal to the Magistrate Division must be in writing and filed with the Oregon Tax Court within 90 days of the date of the notice of refund denial or notice of an adjusted refund.

(3) Direct Appeals. If the taxpayer disagrees with a notice of proposed refund adjustment and submits a written request for a direct appeal to the Magistrate Division in lieu of a conference or written objection, OAR 150-305.270(10) applies.

Or. Admin. Code § 150-305-0234

RD 4-1985(Temp), f. & cert. ef. 9-20-85; RD 8-1985, f. 12-26-85, cert. ef. 12-31-85, Renumbered from 150-305.270(4); RD 15-1987, f. 12-10-87, cert. ef. 12-31-87; 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 5-2000, f. & cert. ef. 8-3-00; REV 10-2007, f. 12-28-07, cert. ef. 1-1-08; Renumbered from 150-305.270(4)-(A), REV 46-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.270