You'll then have two years from the date your account is paid in full to appeal the assessment to the Magistrate Division of the Oregon Tax Court. The two-year rule is effective for accounts paid on or after October 23, 1999. For deficiencies and assessments from any other tax program. You must appeal within 90 days of the assessment date or the assessment is final and cannot be changed. Appealing a deficiency or an assessment will not stop interest from accruing on the taxes owed.
Interest is figured from the due date of the return to the date of payment.
Interest is charged even if you have filed an extension. If your appeal reduces the tax due, the interest charges will also be reduced. Paying your account You may pay your account at any step of the appeal process. Payment does not mean you agree with the notice. Payment stops interest from accruing on your account.