Opinion ID: 1182229
Heading Depth: 1
Heading Rank: 2

Heading: tax years 1981 and 1983

Text: The Department dismissed taxpayer's appeals for 1981 and 1983 on the ground that he had not filed timely administrative appeals for those years. The Tax Court agreed and affirmed the opinion and order of the Department. ORS 305.280(2) provides that an appeal to the Director of the Department of Revenue from any notice of assessment issued by the Department with respect to (among other things) personal income tax shall be filed within 90 days from the date of the notice. ORS 305.275(4) provides (with exceptions not relevant here) that no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless the person first exhausts the administrative remedies provided before the department and the director. See Mullenaux v. Dept. of Revenue, 293 Or. 536, 539-40, 651 P.2d 724 (1982) (analyzing and applying ORS 305.275(4)). The Department issued the 1981 notice of assessment on April 8, 1985. Taxpayer appealed on November 4, 1985, over 200 days later. The Department issued the 1983 notice of assessment on September 5, 1986. Taxpayer did not appeal the 1983 notice of assessment within 90 days after its issuance but, instead, seeks to rely on the earlier appeal dated November 4, 1985. Taxpayer filed the 1981 appeal too late and the 1983 appeal too early. His only argument is that he misunderstood the appeal process. Both the 1981 and 1983 notices of assessment contained advice concerning taxpayer's appeal rights, however, and taxpayer does not challenge the adequacy or accuracy of the written instructions and notices that he received. The Tax Court did not err in holding that tax years 1981 and 1983 were not properly before it.