Oregon Revised Statutes

Or. Rev. Stat. § 305.885 (2026)

Right of clear explanation

✓ current as of May 2026

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305.885 Right of clear explanation. A taxpayer shall have the right to a clear explanation, in any initial notice or other initial communication of deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for underpayment, interest and penalties. [1989 c.625 §72]

Notes of Decisions

Cited in 3 cases, 2016–2018 · leading case: Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016).

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Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). · cites it 2× “See ORS 305.885 (communication of basis for deficiency).”

Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “880 (allowing taxpayer to invoke a right to have interest or penalties waived if a department employee misleads a taxpayer); ORS 305.885 (right to a “clear explanation” of the basis for an underpayment in the initial communication of any underpayment).”

Carson v. Dept. of Rev. (Or. T.C. 2018). · cites it 5× “Clear Explanation and Stating the Reason To support their argument that a clear explanation is needed for a notice to be valid, Plaintiffs cite ORS 305.885: “A taxpayer shall have the right to a clear explanation in any initial notice or other initial communication of…”

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