Or. Admin. Code § 150-305-0202

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

Section 150-305-0202 - Language Used to Request a Conference or File Written Objections

(1) Requesting a Conference. A conference request must be mailed, emailed, faxed, or sent through Revenue Online at the address provided in the Notice of Deficiency or accompanying statement. In all events, it must be received within 30 days of the date on the Notice of Deficiency or accompanying statement. It must state the reason for the protest as well as stating in what respect the determination is erroneous. Any language indicating that a taxpayer is requesting an opportunity to meet with a department representative to discuss an adjustment must be considered a conference request.

(2) Filing Written Objections.

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

(b) A written objection must be mailed, emailed, faxed, or sent through Revenue Online at the address provided in the Notice of Deficiency or accompanying statement. In all events, the objection must be received within 30 days of the date on the Notice of Deficiency or accompanying statement. It must state the reason for the protest as well as stating in what respect the determination is erroneous.

(c) Any language indicating that a taxpayer disagrees with an adjustment but which doesn't convey an intent to meet with a department representative must be construed as written objections.

Or. Admin. Code § 150-305-0202

RD 12-1985, f. 12-16-85, cert. ef. 12-31-85; RD 10-1986, f. & cert. ef. 12-31-86, Renumbered from 150-305.265(5)-(B); RD 7-1991, f. 12-30-91, cert. ef. 12-31-91; REV 5-2000, f. & cert. ef. 8-3-00; Renumbered from 150-305.265(5), REV 47-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 86-2016, f. 12-28-16, cert. ef. 1/1/2017

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.265