1. (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. (2) Filing Written Objections.

   1. (a) If a taxpayer disagrees with a deficiency notice, and does not want a conference, the taxpayer may file written objections with the department.
   2. (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.
   3. (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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 305.265

History

REV 86-2016, f. 12-28-16, cert. ef. 1-1-17
Renumbered from 150-305.265(5), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16
REV 5-2000, f. & cert. ef. 8-3-00
RD 7-1991, f. 12-30-91, cert. ef. 12-31-91
RD 10-1986, f. & cert. ef. 12-31-86, Renumbered from 150-305.265(5)-(B)
RD 12-1985, f. 12-16-85, cert. ef. 12-31-85