However, ORS 305.305 is not applicable. That statute applies when the taxpayer has filed a return. Taxpayer argues that the work of the Internal Revenue Service auditor in preparing the federal assessment constitutes a return. This argument is not consistent with the wording of ORS 305.305. Again, if the taxpayer does not file a report or a return, that section is not applicable.
Taxpayer also contends that the department's notice to the licensing board is insufficient.
The department shall have the right to intervene in any license suspension proceeding. The notice constitutes prima facie evidence of one condition, i.e. , no return or payment of the tax. Taxpayer points out that it is not prima facie evidence of the other two conditions, i.e. , no good-faith petition filed with the department, and the department is unable to collect the tax by any other means. However, this does not make the notice insufficient. It does imply that the board, not this court, must make findings as to whether the three-suspension requisites have been met.