Or. Admin. R. 150-314-0285

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0285 - Assessment of Withholding Tax Against Liable Officers

The provisions of this rule dealing with hearings apply to hearing requests filed with the Department of Revenue prior to September 1, 1997. See OAR 150-305.525 for information about hearing requests filed on or after September 1, 1997.

(1) Oregon Combined Tax Report Filed With Partial Or No Payment. Potentially responsible officers or employees have been assessed the amount of the unpaid tax when the Oregon combined tax report is filed (Pursuant to ORS 305.265 and 314.407). For the purpose of providing individual notice of the assessment, the department shall issue Notices of Liability to each potentially responsible officer or employee.

(2) No Oregon Combined Tax Report Filed. If a corporation fails to file an Oregon combined tax report when due, the department shall provide written notice, pursuant to ORS 314.400(2)(a)(B), to the corporation and to each potentially responsible officer or employee of the failure to file. If the failure to file is not remedied, then the department shall determine the tax and issue Notice of Determination and Assessment, to each potentially responsible officer and employee, pursuant to ORS 305.265(10) and 314.400(2)(a)(B).

(3) Understatement Of Tax Reported On Oregon Combined Tax Report. If an Oregon combined tax report shows tax amounts which upon audit and examination are determined to be understated, the department shall issue to each potentially responsible officer or employee and the corporation Notice of Deficiency pursuant to ORS 305.265(2) and Notice of Assessment pursuant to ORS 305.265(7).

(4) Appeals. The determinations and assessments issued under the procedures set forth above may be appealed under the provisions of ORS Chapter 305:

(a) Level 1, Conference: Within 30 days from the issuance of Notice of Liability, Notice of Deficiency or Notice of Determination and Assessment, the person given notice must advise the department in writing of objections to the assessment and request a conference. See ORS 305.265(5)

(b) Level 2, Hearing or Small Claims Division: Appeal of Notice of Determination and Assessment or Notice of Assessment must be filed within 90 days of the date of the notice. In the case of an appeal of a Notice of Determination and Assessment where a conference was requested, appeal must be filed within 90 days of the date of the conference officer's decision letter. Ref. ORS 305.280(2). In the case of a Notice of Liability to which the person has not objected, appeal must be made within 120 days of the date of the original notice.

(A) The person given notice must provide the director, or an authorized agent of the department, with a written request for a hearing. The request shall state the facts relied upon for relief from the assessment(s) and shall bear the signature of the person filing the appeal or of their authorized representative. See ORS 305.275(5) and OAR 150-305.115(A) to (C).

(B) If the assessed tax is $5,000, or less, appeal may be taken directly to the Small Claims Division, Oregon Tax Court (ORS 305.280(5) and 305.515(3)(a)). After an election (either requesting a hearing from the department or appeal to Small Claims Division) is made, the choice is final. A change of appeal method chosen is not permitted. See ORS 305.530.

(C) If one or more of the individuals that may be held liable under ORS 316.162(3)(b) appeal an assessment of unpaid withholding taxes, a joint conference may be required by the department. See OAR 150-316.207(3)(a).

Or. Admin. R. 150-314-0285

RD 11-1985, f. 12-26-85, cert. ef. 12-31-85; RD 7-1994, f. 12-15-94, cert. ef. 12-30-94; RD 4-1996, f. 12-23-96, cert. ef. 12-31-96; 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; Renumbered from 150-314.466-(B), REV 30-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 314.446