Oregon Revised Statutes

Or. Rev. Stat. § 305.260 (2026)

Representation before department or magistrate by former department personnel prohibited

✓ current as of May 2026

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305.260 Representation before department or magistrate by former department personnel prohibited. No former officer, clerk or employee of the Department of Revenue shall represent any taxpayer in any claim or controversy pending in the Department of Revenue or in the magistrate division of the tax court during the employment of the former officer, clerk or employee therein, nor shall the former officer, clerk or employee in any manner or by any means, aid in the prosecution of any such claim, within two years next after the former officer, clerk or employee has ceased to be such officer, clerk or employee. [1973 c.402 §25(1); 1995 c.650 §15]

Notes of Decisions

Cited in 2 cases, 2016–2019 · leading case: Stewart v. Dept. of Rev. (Or. T.C. 2016).

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Stewart v. Dept. of Rev. (Or. T.C. 2016). · cites it 2× “” ORS 305.260 provides that after the Department of Revenue mails a notice of deficiency, a taxpayer who disagrees with the notice may request a conference within 30 days or provide a written objection.”

Jackson v. Dept. of Rev. (Or. T.C. 2019). “623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.260, shall be filed within 90 days after the…”

— Or. Rev. Stat. § 305.260(6) — 1 case

Stewart v. Dept. of Rev. (Or. T.C. 2016). “” ORS 305.260 provides that after the Department of Revenue mails a notice of deficiency, a taxpayer who disagrees with the notice may request a conference within 30 days or provide a written objection.”

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