Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS › Section 150-314-0285 - Assessment of Withholding Tax Against Liable Officers

Current through Register Vol. 63, No. 7, July 1, 2024
The provisions of this rule dealing with hearings apply to
				hearing requests filed with the Department of Revenue prior to September 1,
				1997. See OAR 150-305.525 for information about hearing requests filed on or
				after September 1, 1997.
(1) Oregon
			 Combined Tax Report Filed With Partial Or No Payment. Potentially responsible
			 officers or employees have been assessed the amount of the unpaid tax when the
			 Oregon combined tax report is filed (Pursuant to ORS
			 305.265 and
			 314.407). For the purpose of
			 providing individual notice of the assessment, the department shall issue
			 Notices of Liability to each potentially responsible officer or employee.
(2) No Oregon Combined Tax Report
			 Filed. If a corporation fails to file an Oregon combined tax report when due,
			 the department shall provide written notice, pursuant to ORS
			 314.400(2)(a)(B),
			 to the corporation and to each potentially responsible officer or employee of
			 the failure to file. If the failure to file is not remedied, then the
			 department shall determine the tax and issue Notice of Determination and
			 Assessment, to each potentially responsible officer and employee, pursuant to
			 ORS 305.265(10) and
			 314.400(2)(a)(B).
(3) Understatement Of Tax Reported
			 On Oregon Combined Tax Report. If an Oregon combined tax report shows tax
			 amounts which upon audit and examination are determined to be understated, the
			 department shall issue to each potentially responsible officer or employee and
			 the corporation Notice of Deficiency pursuant to ORS
			 305.265(2) and
			 Notice of Assessment pursuant to ORS
			 305.265(7).
(4) Appeals. The determinations
			 and assessments issued under the procedures set forth above may be appealed
			 under the provisions of ORS Chapter 305:
(a)
			 Level 1, Conference: Within 30 days from the issuance of Notice of Liability,
			 Notice of Deficiency or Notice of Determination and Assessment, the person
			 given notice must advise the department in writing of objections to the
			 assessment and request a conference. See ORS
			 305.265(5)
(b) Level 2, Hearing or Small Claims
			 Division: Appeal of Notice of Determination and Assessment or Notice of
			 Assessment must be filed within 90 days of the date of the notice. In the case
			 of an appeal of a Notice of Determination and Assessment where a conference was
			 requested, appeal must be filed within 90 days of the date of the conference
			 officer's decision letter. Ref. ORS
			 305.280(2). In
			 the case of a Notice of Liability to which the person has not objected, appeal
			 must be made within 120 days of the date of the original notice.
(A) The person given notice must provide the
			 director, or an authorized agent of the department, with a written request for
			 a hearing. The request shall state the facts relied upon for relief from the
			 assessment(s) and shall bear the signature of the person filing the appeal or
			 of their authorized representative. See ORS
			 305.275(5) and
			 OAR 150-305.115(A) to (C).
(B) If
			 the assessed tax is $5,000, or less, appeal may be taken directly to the Small
			 Claims Division, Oregon Tax Court (ORS
			 305.280(5) and
			 305.515(3)(a)).
			 After an election (either requesting a hearing from the department or appeal to
			 Small Claims Division) is made, the choice is final. A change of appeal method
			 chosen is not permitted. See ORS
			 305.530.
(C) If one or more of the individuals that
			 may be held liable under ORS
			 316.162(3)(b)
			 appeal an assessment of unpaid withholding taxes, a joint conference may be
			 required by the department. See OAR 150-316.207(3)(a).