1. (1) Notices of Deficiency and Notices of Assessment are required to be mailed to the last-known address or via other means as agreed upon by the taxpayer. Pursuant to ORS 305.127, the department may provide notice to a person by means other than regular mail if a notification agreement exists with the department and the person affirmatively indicates that the department may use means other than regular mail for any required notice to the person.

2. (2) The department will use the address on the most recently filed return as the last-known address unless the taxpayer has notified the department in writing, electronically, or through a documented phone call that this address is incorrect.

   1. (a) “In writing” means a letter written to the department, a completed Form 150-800-738 Change of Address/Name, or a completed Form 150-211-156 Oregon Combined Payroll Tax Business Change in Status submitted to the department by the taxpayer or the taxpayer’s authorized representative.
   2. (b) “Electronically” means a taxpayer provides the department with a new address or other contact information via their online taxpayer account.
   3. (c) “Documented phone call” means a call that is noted or described in a contemporaneous record of the substance of the phone call, made by the taxpayer, the taxpayer's authorized representative or an employee of the department and must include the date and time of the call and the names of the parties involved in the conversation.

3. (3) When the department receives information indicating that the last-known address is incorrect or outdated, the department may use the following methods to determine the last-known address:

   1. (a) An Address Information Request, which is a letter sent to the United States Postal Service by the Department of Revenue requesting verification of the taxpayer's address.
   2. (b) Address information received from the United States Postal Service or from a service using an address-updating method approved by the United States Postal Service.

   3. (c) Address information received from other third parties, except that other third-party information will be accepted only after contact is made with the taxpayer and the taxpayer has verified that the address is a permanent address.

      Example 1: The department sends a letter to X Company to obtain employment information regarding Alice, a taxpayer that is employed by X Company. When X Company responds, they indicate a new address for Alice. The department must contact Alice to verify that the new address is correct before Alice's last-known address is changed.

4. (4) If a taxpayer has never filed an income tax return with the department, or if the most recently filed income tax return was filed more than two years prior to the date the notice is mailed, the department may, in addition to those procedures described in section (3) of this rule, use address information received from another government agency to determine last-known address. That agency must follow strict policies regarding address verification, such as:

   1. (a) Address documentation must be in writing and be signed by the taxpayer.

   2. (b) The agency must use at least one method from section (3) of this rule to verify address changes.

      Example 2: Tom has not filed income tax returns with Oregon for the last two years. He holds a business license regulated by a governmental agency that meets the criteria above. The department may use an address provided by the other agency as Tom's last-known address. The department may send notices of deficiency and notices of assessment to Tom at this address.

5. (5) If a clear typographical error has been made on the taxpayer’s most recently filed return, the department may take the following actions:

   1. (a) If the address on the return is the same address on the taxpayer’s account except for a typographical error, the department will revert back to the current account address. A change in street number or apartment number is not to be considered a typographical error.

      Example 3: Carl’s account is 1234 Main Street, Salem, OR 97301, but the return indicates 1234 Main Street, Slaem, OR 97301. The department will retain the current account address.

   2. (b) If the address on the return is wholly different than the address on the taxpayer’s account, which includes a typographical error, the department will use the address that is listed on the taxpayer’s last-filed return, as provided in section (2) of this rule.

      Example 4: Linda’s account shows an address of 1234 Main Street, Salem, OR 97301, but Linda’s return has an address of 5678 1st Street, Slaem, OR 97301. The department will modify Linda’s account to indicate 5678 1st Street, Salem OR 97301 as the account address.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 305.265

History

REV 28-2018, amend filed 12/28/2018, effective 01/01/2019
Renumbered from 150-305.265(11), REV 46-2016, f. 8-13-16, cert. ef. 9-1-16
REV 5-2014, f. 12-23-14, cert. ef. 1-1-15
RD 5-1997, f. 12-12-97, cert. ef. 12-31-97
RD 6-1996, f. 12-23-96, cert. ef. 12-31-96
RD 9-1992, f. 12-29-92, cert. ef. 12-31-92