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Oregon Revised Statutes

Or. Rev. Stat. § 305.880 (2026)

Waiver of interest or penalty when department misleads taxpayer

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      305.880 Waiver of interest or penalty when department misleads taxpayer. A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145. [1989 c.625 §71]

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2005–2021 · leading case: Masse v. Dep't of Revenue, 18 Or. Tax 100 (Or. T.C. 2005).
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Masse v. Dep't of Revenue, 18 Or. Tax 100 (Or. T.C. 2005). · cites it 5× “Initially, in case management conferences, taxpayer asserted that he was proceeding under ORS 305.880 and ORS 305.145, 1 each of which offers relief from penalties or interest, or both, in respect to deficiency assessments.”
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “875 (listing six rights of a taxpayer in “any meeting or communication with the [d]epartment,” including rights to explanations of the audit, administrative appeal and collection processes, and the right to record meetings); ORS 305.880 (allowing taxpayer to invoke a right to…”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). “865 provides that, “Under any law admin- istered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 to 305.895.” (Emphasis added.”
Masse v. Dep't of Revenue, 18 Or. Tax 240 (Or. T.C. 2005). “145 and ORS 305.880. Permitting extensive discovery to taxpayer to determine facts he did not know was error because he logically could not have relied on statements or conduct not known to him and as to which he sought discovery.”
Clark v. Dept. of Rev., No. TC-MD 200346N (Or. T.C. June 8, 2021). · cites it 2× “Under ORS 305.880, part of the Taxpayer Bill of Rights (TBOR), “[a] taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the [department] misleads the taxpayer in the manner described in ORS 305.”
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