(1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270 (Refund of excess tax paid)(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265 (Deficiency notice)(11). 138 0 obj <> endobj Contact the Magistrate Division for more information. See How to Appeal Your Property Value for more information about appeals to county boards or to the tax court. I use turbo tax and I just plugged in my info. %PDF-1.5 Oregon Department of Revenue Rule 150-305-0240 Proposed Refund Adjustment (1) A taxpayer may waive a conference or written objection and appeal a notice of proposed refund adjustment as provided in this rule. ORS Your email address will not be published. The Oregon return filing due date is automatically extended until July 15, 2020, for any returns with a valid six-month extension period ending on or after April 1, 2020, and before July 15, 2020. Location: Join our community, read the PF Wiki, and get on top of your finances! This rule is adopted consistent with the Oregon Treasury Department's Policy FIN 201: Collection and Deposit of Money (s). Justia US Law Case Law Oregon Case Law Oregon Tax Court, Magistrate Division Decisions 2021 Goll v. Dept. of Revenue, 15 OTR 89 (2000), Date of successful garnishment by Department of Revenue is date of payment of tax for purposes of commencing period within which claim must be filed. Order 2020-02 does not provide any automatic extension for the payment or deposit of any other type of Oregon tax, including: Finally, any interest or penalties with respect to Oregon tax filings and payments extended by Order 2020-02 will begin to accrue on July 15, 2020, and interest calculated on refunds will start to accrue no earlier than 45 days after July 15, 2020, or later (when otherwise applicable). Section 305.270 Refund of excess tax paid; claim procedure, }u@~~VKOOund[vb? Oregon Department of Revenue The request must: (a) Be in writing; (b) Be filed with the department within 30 days of the date on the notice of proposed refund adjustment; (c) Contain language that requests a waiver of a conference or written objection . FINAL DECISION [1] RICHARD DAVIS MAGISTRATE JUDGE .
