305.612
Reciprocal offset of tax refunds in payment of liquidated debt or certain
amounts payable; rules.
(1) The Director of the Department of Revenue may enter into an
intergovernmental reciprocal agreement with the United States Financial
Management Service and the Internal Revenue Service for the purpose of engaging
in the offset of federal tax refunds or other federal payments in payment of
liquidated state debt or of amounts payable by a transferee under ORS 311.695
and the offset of state tax refunds or other state payments in payment of
liquidated federal debt.
(2) The director
may pay a fee charged by the federal government for the processing of an offset
request. The fee may be deducted from amounts remitted to the state by the
federal government pursuant to an intergovernmental reciprocal agreement. The
amount of the fee charged by the federal government shall be added to the debt,
interest and penalties or to the amounts payable under ORS 311.695, as
applicable, owed by the debtor to the state.
(3) The
Department of Revenue may by rule establish a fee to be charged to the federal
government for the provision of state offset services.
(4) All moneys
received by the department in payment of charges made pursuant to subsection
(3) of this section shall be deposited in a department miscellaneous receipts
account established under ORS 279A.290. [2001 c.28 §3; 2003 c.794 §254; 2009
c.797 §8; 2011 c.476 §1; 2011 c.723 §15]
Notes of Decisions
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
· cites it 2× “200 (cer- tify witness fees and mileage); ORS 305.612 (enter into an intergovernmental reciprocal agreement with the United States for the purpose of engaging in the offset of federal tax refunds and other federal payments); ORS 305.”
Robertson v. Dept. of Rev. (Or. T.C. 2017).
· cites it 5× “The statute addressing offsets of state tax refunds to pay federal debts is ORS 305.612, subsection (1) of which states: “The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and…”
Gooding v. Dept. of Rev. (Or. T.C. 2017).
· cites it 5× “The statute addressing offsets of state tax refunds to pay federal debts is ORS 305.612, subsection (1) of which states: “The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and…”
Lynott v. Dept. of Rev. (Or. T.C. 2025).
· cites it 2× “Under ORS 305.612(1), Defendant has authority to enter into reciprocal agreements with the IRS for the purpose of offsetting state tax refunds to pay DECISION TC-MD 250136N 4 liquidated federal debt.”
Towe v. Dept. of Rev. (Or. T.C. 2017).
“6 and [ORS] § 305.612.” (Def’s Ex A at 5.) The agreement provides that, “[i]f, after the State reduces a payment to satisfy an offset, the State determines that the debtor was never entitled to the payment, the State could net the amount to the collection cycle in which the…”
Johnson v. Dept. of Rev. (Or. T.C. 2017).
“” ORS 305.612(1) (emphasis added). “In 2015, the Department of Revenue and the U.”
Appellof v. Dept. of Rev. (Or. T.C. 2017).
“ORS 305.612. However, where jointly filing spouses request apportionment of their refund, Defendant must apportion the refund between the spouses before offsetting pursuant to any such reciprocal agreement.”
— Or. Rev. Stat. § 305.612(1) — 2 cases
Lynott v. Dept. of Rev. (Or. T.C. 2025).
“Under ORS 305.612(1), Defendant has authority to enter into reciprocal agreements with the IRS for the purpose of offsetting state tax refunds to pay DECISION TC-MD 250136N 4 liquidated federal debt.”
Johnson v. Dept. of Rev. (Or. T.C. 2017).
“” ORS 305.612(1) (emphasis added). “In 2015, the Department of Revenue and the U.”
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