305.860
Statement of rights of taxpayers; distribution. (1) The Director of the Department
of Revenue shall prepare a statement which sets forth in simple nontechnical
terms:
(a) The rights of
a taxpayer and the obligations of the Department of Revenue during an audit;
(b) The
procedures by which a taxpayer may appeal any adverse decision of the
department, including informal conferences and judicial appeals;
(c) The
procedures for filing and processing refund claims and filing of taxpayer
complaints; and
(d) The
procedures which the department may use in enforcing the provisions of the laws
of this state.
(2) The statement
prepared in accordance with subsection (1) of this section shall be distributed
by the Director of the Department of Revenue to all taxpayers upon request. The
director shall inform taxpayers of their rights in a brief explanatory statement
included in all billing or collection notices, all notices of assessment or
deficiency and all notices of refund adjustment or denial sent to the taxpayer.
[1989 c.625 §67; 1995 c.650 §112]
Notes of Decisions
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
· cites it 16× “The fourth and fifth claims assert that the department’s written communi- cations failed to notify taxpayer of certain rights in compli- ance with other provisions of the TBOR, ORS 305.860 and ORS 305.875. II. FACTS A.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
· cites it 7× “” Taxpayer alleges that the department did not notify him of his rights during the collection process under ORS 305.860 and did not follow procedures consistent with those rights.”
Tilbury v. Multnomah Cnty., 902 P.2d 577 (Or. 1995).
· cites it 3× “” Neither can plaintiffs rely on the “Taxpayer Bill Of Rights,” ORS 305.860 et seq, in attacking the adequacy of the tax notices that they received from defendants.”
Or. Rev. Stat. § 305.860(2): 2 cases
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
“The fourth and fifth claims assert that the department’s written communi- cations failed to notify taxpayer of certain rights in compli- ance with other provisions of the TBOR, ORS 305.860 and ORS 305.875. II. FACTS A.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
“” Taxpayer alleges that the department did not notify him of his rights during the collection process under ORS 305.860 and did not follow procedures consistent with those rights.”
Or. Rev. Stat. § 305.860(l)(c): 1 case
Tilbury v. Multnomah Cnty., 902 P.2d 577 (Or. 1995).
“” Neither can plaintiffs rely on the “Taxpayer Bill Of Rights,” ORS 305.860 et seq, in attacking the adequacy of the tax notices that they received from defendants.”
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