305.295
Cancellation of tax, penalty or interest; rules. (1) Notwithstanding ORS 305.265
(14), the Department of Revenue may in its discretion, cancel any tax, penalty
or interest or any portion thereof, for which an assessment has become final,
if any of the following conditions exist:
(a) The
assessment is based upon an asserted tax deficiency calculated upon income that
the state is expressly prohibited from taxing under the Oregon Constitution or
the laws of the United States.
(b) The
assessment is based upon an asserted tax deficiency arising from an error made
by the department when reviewing the return during processing, and the
information necessary to correct the error was properly reported in the return
as filed as determined by the department.
(c) The
assessment is against an employer for withholding tax, with respect to any full
calendar quarter during which the employer had no payroll and had permanently
ceased doing business. An employer shall not be considered to have ceased doing
business if the employer has changed its name and the business activity
continues under the same beneficial ownership.
(d) Pursuant to
rules adopted by the department, the department determines that:
(A) Reasonable
doubt exists as to the taxpayer’s liability for the assessment;
(B) The taxpayer
has presented documentation that the department considers sufficient to support
canceling the tax, penalty or interest, or any portion thereof; and
(C) The taxpayer
has complied with all applicable reporting and filing requirements for all tax
years for which the department maintains records.
(2) When taxes
are canceled, in whole or in part, under subsection (1) of this section, the
department shall make an order canceling the tax, penalties and interest. The
order shall be filed in the records of the department. Upon making the order,
the department also shall cause to be canceled or released any lien of record
in the counties which may have been filed and entered therein.
(3) Before the
department may cancel an assessment under subsection (1) of this section, the
taxpayer to whom the assessment is issued shall provide any information the
department deems necessary to verify the existence of one of the conditions
under which the assessment may be canceled.
(4)
Notwithstanding ORS 314.415, the department may refund any payments made with
respect to an assessment described in subsection (1) of this section. Interest
shall be paid at the rate established under ORS 305.220 for a period beginning
on the date the taxpayer requests the refund.
(5) A taxpayer
may appeal denial of a request for cancellation of assessment or refund to the
Director of the Department of Revenue. The decision of the director is final
and may not be appealed. [1987 c.758 §16; 1997 c.100 §1; 2017 c.278 §6]
Notes of Decisions
Morris v. Dep't of Revenue, 889 P.2d 1294 (Or. 1995).
· cites it 4× “The director also determined that plaintiff was not entitled to relief under ORS 305.295, 3 because he was an Oregon resident in 1985, and the State of Oregon may tax all the income of its residents under the Oregon Constitution and federal law.”
Johns v. Dep't of Revenue, No. TC-MD 120045N (Or. T.C. Mar. 20, 2012).
· cites it 2× “) Defendant noted that “Plaintiff’s other option is to request relief under the doubtful liability statute ORS 305.295. A request under [that] statute must be sent to the Department of Revenue.”
Engel v. Dep't of Revenue, No. TC-MD 110807D (Or. T.C. Feb. 16, 2012).
· cites it 2× “295(6) following the May 20, 2010 denial of their May 5, 2010 request for doubtful liability relief under ORS 305.295.” (Def‟s Resp at 1.) In Plaintiffs‟ Response to Defendant‟s answer (Reply), filed December 14, 2011, Plaintiffs state that they “paid the full Oregon Department…”
Hernlein v. Dep't of Revenue, No. TC-MD 101336C (Or. T.C. Mar. 31, 2011).
“" There was discussion about Plaintiffs' options to either pursue relief under the "doubtful liability" provisions of ORS 305.295 and/or proceeding under ORS 305.”
Peterson v. Dep't of Revenue, No. TC-MD 101333C (Or. T.C. Mar. 31, 2011).
“Plaintiff can pursue relief under the "doubtful liability" provisions of ORS 305.295 and/or proceed under ORS 305.”
Arana v. Dept. of Revenue, No. TC-MD 100239C (Or. T.C. Aug. 12, 2010).
“Another option open to Plaintiffs is to pursue the "doubtful liability" provisions of ORS 305.295(1)(d)(A). If the major obstacle to payment of the taxes is in its hardship, Plaintiffs were advised that they could contact the assigned revenue agent and set up a payment plan.”
Sundstrom v. Dep't of Revenue, No. TC-MD 120042N (Or. T.C. Apr. 4, 2012).
“280(3), Plaintiffs “have two years to appeal an assessment notice [to the Magistrate Division] after tax, penalty, and interest have been paid in full”; and Plaintiffs may “request relief under the doubtful liability statute ORS 305.295. A request under this statute must be sent…”
Williamson v. Dep't of Revenue, No. TC-MD 111237N (Or. T.C. Mar. 30, 2012).
“The form „A Request for Doubtful Liability Release‟ can be found on [Defendant‟s] web site * * * Plaintiff will need to fill out the form and return it to [Defendant] (ORS 305.295).” (Id. at 5.) B. Analysis “An appeal under ORS 323.”
McSweeney v. Dep't of Revenue, No. TC-MD 111236N (Or. T.C. Mar. 20, 2012).
“Second, request relief through the doubtful liability process [under ORS 305.295 and] the form „A Request for Doubtful Liability Release‟ can be found on the Department‟s web site * * *.”
Misseijer v. Dep't of Revenue, No. TC-MD 120041D (Or. T.C. Mar. 15, 2012).
““Plaintiff’s other option is to request relief under the doubtful liability statute ORS 305.295. A request under this statute must be sent to the Department of Revenue.”
Townsend v. Dep't of Revenue, No. TC-MD 111302D (Or. T.C. Feb. 29, 2012).
“DECISION OF DISMISSAL TC-MD 111302D 1 Dismiss, Defendant also described the Defendant’s doubtful liability process, citing ORS 305.295. During the conference, Defendant’s representative, Sandi Lyon, stated that she would send a copy of the Defendant’s doubtful liability request…”
Savranakis v. Dep't of Revenue, No. TC-MD 111289N (Or. T.C. Feb. 27, 2012).
“See ORS 305.295. He clarified that any relief through “doubtful liability” is with Defendant, not the court.”
Or. Rev. Stat. § 305.295(1): 1 case
Morris v. Dep't of Revenue, 889 P.2d 1294 (Or. 1995).
“The director also determined that plaintiff was not entitled to relief under ORS 305.295, 3 because he was an Oregon resident in 1985, and the State of Oregon may tax all the income of its residents under the Oregon Constitution and federal law.”
Or. Rev. Stat. § 305.295(1)(d)(A): 1 case
Arana v. Dept. of Revenue, No. TC-MD 100239C (Or. T.C. Aug. 12, 2010).
“Another option open to Plaintiffs is to pursue the "doubtful liability" provisions of ORS 305.295(1)(d)(A). If the major obstacle to payment of the taxes is in its hardship, Plaintiffs were advised that they could contact the assigned revenue agent and set up a payment plan.”
Or. Rev. Stat. § 305.295(6): 3 cases
Morris v. Dep't of Revenue, 889 P.2d 1294 (Or. 1995).
“The director also determined that plaintiff was not entitled to relief under ORS 305.295, 3 because he was an Oregon resident in 1985, and the State of Oregon may tax all the income of its residents under the Oregon Constitution and federal law.”
Engel v. Dep't of Revenue, No. TC-MD 110807D (Or. T.C. Feb. 16, 2012).
“295(6) following the May 20, 2010 denial of their May 5, 2010 request for doubtful liability relief under ORS 305.295.” (Def‟s Resp at 1.) In Plaintiffs‟ Response to Defendant‟s answer (Reply), filed December 14, 2011, Plaintiffs state that they “paid the full Oregon Department…”
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