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Oregon Revised Statutes

Or. Rev. Stat. § 316.992 (2026)

Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal

✓ current as of May 2026
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      316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal. (1) The Department of Revenue shall assess a penalty of $250 against any individual who files what purports to be a return of the tax imposed by this chapter but which:

      (a) Does not contain information on which the substantial correctness of the self-assessment may be judged; or

      (b) Contains information that on its face indicates that the self-assessment is substantially incorrect.

      (2) A penalty may be imposed under subsection (1) of this section only if the conduct referred to in subsection (1) of this section is due to:

      (a) A position which is frivolous; or

      (b) An intention, apparent on the face of the purported return, to delay or impede the administration of the income tax laws of this state.

      (3) The penalty imposed under this section is in addition to any other penalty imposed by law. Any person against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 to 305.560. If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed in the same manner as income tax deficiencies are recorded and collected under ORS 314.430.

      (4) If an assessment of tax due for the taxable year with respect to which a penalty is imposed under this section is under appeal at the same time that an appeal is filed under this subsection, the tax court may consolidate the appeals into a single proceeding.

      (5) As used in this section, “a position which is frivolous” includes, but is not limited to:

      (a) Reference to a spurious constitutional argument;

      (b) Reliance on a “gold standard” or “war tax” deduction;

      (c) An argument that wages or salary are not includable in taxable income;

      (d) An argument that the Sixteenth Amendment to the United States Constitution was not properly adopted; or

      (e) An argument that “unenfranchised, sovereign, freemen or natural persons” are not subject to the tax laws. [1987 c.843 §11; 1995 c.650 §39]

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Notes of Decisions
Cited in 7 cases, 2005–2020 · leading case: Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).
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Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). · cites it 6× “400(6)), and filing a frivolous return (ORS 316.992); the penalty under ORS 305.437; and attorney fees under ORS 20.”
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009). · cites it 4× “) 8 ORS 316.992 provides, in part: “(1) The Department of Revenue shall assess ^penalty of $250 against any individual who files what purports to be a return of the tax imposed by this chapter but which: “(a) Does not contain information on which the substantial correctness of…”
Christenson v. Dep't of Revenue, 18 Or. Tax 269 (Or. T.C. 2005). · cites it 2× “4 The department assessed a $250 penalty for the tax years in which taxpayer filed pursuant to ORS 316.992. That statute specifically defines afrivolous position as including “[a]n argument that wages or salary are not includable in taxable income.”
Gossack v. Dept. of Rev. (Or. T.C. 2015). · cites it 14× “400(6)), and $250 Frivolous Return Penalty (ORS 316.992).” (Def’s Written Resp at 2.) Defendant also requested a frivolous appeal penalty under ORS 305.”
Hays v. Dept. of Rev. (Or. T.C. 2017). · cites it 8× “402, and (4) a $250 penalty under ORS 316.992. “4) On January 13, 2016, the Defendant issued Notices of Assessment for tax year 2012 and 2013.”
Moffitt v. Dept. of Rev. (Or. T.C. 2016). · cites it 5× “400(6); and a $250 frivolous return penalty under ORS 316.992. (Def’s Mot at 1; FINAL DECISION TC-MD 160037N 3 Def’s Resp at 2–3, May 4, 2016.”
Routledge v. Dept. of Rev. (Or. T.C. 2018). · cites it 4× “Frivolous Position The department assessed taxpayer the $250 frivolous-return penalty under ORS 316.992 and now requests that the court impose a $5,000 frivolous-appeal penalty under ORS 305.”
— Or. Rev. Stat. § 316.992(1) — 6 cases
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “400(6)), and filing a frivolous return (ORS 316.992); the penalty under ORS 305.437; and attorney fees under ORS 20.”
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009). “) 8 ORS 316.992 provides, in part: “(1) The Department of Revenue shall assess ^penalty of $250 against any individual who files what purports to be a return of the tax imposed by this chapter but which: “(a) Does not contain information on which the substantial correctness of…”
Moffitt v. Dept. of Rev. (Or. T.C. 2016). “400(6); and a $250 frivolous return penalty under ORS 316.992. (Def’s Mot at 1; FINAL DECISION TC-MD 160037N 3 Def’s Resp at 2–3, May 4, 2016.”
Hays v. Dept. of Rev. (Or. T.C. 2017). “402, and (4) a $250 penalty under ORS 316.992. “4) On January 13, 2016, the Defendant issued Notices of Assessment for tax year 2012 and 2013.”
Gossack v. Dept. of Rev. (Or. T.C. 2015). “400(6)), and $250 Frivolous Return Penalty (ORS 316.992).” (Def’s Written Resp at 2.) Defendant also requested a frivolous appeal penalty under ORS 305.”
— Or. Rev. Stat. § 316.992(1)(b) — 1 case
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “400(6)), and filing a frivolous return (ORS 316.992); the penalty under ORS 305.437; and attorney fees under ORS 20.”
— Or. Rev. Stat. § 316.992(2) — 2 cases
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009). “) 8 ORS 316.992 provides, in part: “(1) The Department of Revenue shall assess ^penalty of $250 against any individual who files what purports to be a return of the tax imposed by this chapter but which: “(a) Does not contain information on which the substantial correctness of…”
Gossack v. Dept. of Rev. (Or. T.C. 2015). “400(6)), and $250 Frivolous Return Penalty (ORS 316.992).” (Def’s Written Resp at 2.) Defendant also requested a frivolous appeal penalty under ORS 305.”
— Or. Rev. Stat. § 316.992(2)(a) — 1 case
Moffitt v. Dept. of Rev. (Or. T.C. 2016). “400(6); and a $250 frivolous return penalty under ORS 316.992. (Def’s Mot at 1; FINAL DECISION TC-MD 160037N 3 Def’s Resp at 2–3, May 4, 2016.”
— Or. Rev. Stat. § 316.992(3) — 1 case
Gossack v. Dept. of Rev. (Or. T.C. 2015). “400(6)), and $250 Frivolous Return Penalty (ORS 316.992).” (Def’s Written Resp at 2.) Defendant also requested a frivolous appeal penalty under ORS 305.”
— Or. Rev. Stat. § 316.992(5)(c) — 4 cases
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “400(6)), and filing a frivolous return (ORS 316.992); the penalty under ORS 305.437; and attorney fees under ORS 20.”
Christenson v. Dep't of Revenue, 18 Or. Tax 269 (Or. T.C. 2005). “4 The department assessed a $250 penalty for the tax years in which taxpayer filed pursuant to ORS 316.992. That statute specifically defines afrivolous position as including “[a]n argument that wages or salary are not includable in taxable income.”
Hays v. Dept. of Rev. (Or. T.C. 2017). “402, and (4) a $250 penalty under ORS 316.992. “4) On January 13, 2016, the Defendant issued Notices of Assessment for tax year 2012 and 2013.”
Routledge v. Dept. of Rev. (Or. T.C. 2018). “Frivolous Position The department assessed taxpayer the $250 frivolous-return penalty under ORS 316.992 and now requests that the court impose a $5,000 frivolous-appeal penalty under ORS 305.”
— Or. Rev. Stat. § 316.992(5)(e) — 1 case
Hays v. Dept. of Rev. (Or. T.C. 2017). “402, and (4) a $250 penalty under ORS 316.992. “4) On January 13, 2016, the Defendant issued Notices of Assessment for tax year 2012 and 2013.”
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