TC 5253 (2018), Notice of deficiency is subset of category of notices of proposed adjustment contemplated under subsection (3) of this section and thus may be used for purposes of determining whether extensions to time limitations provided by subsection (8) of this section are available. PDF MAGISTRATE DIVISION Income Tax ANNIE M. BRUMBAUGH, Plaintiff, TC-MD I'm confused on what this paper means? The deadline for filing a written objection or a request for conference with the DOR after the issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended 90 days after the date on such Notice. of Revenue, 9 OTR 356 (1983), Refund provisions of this section are limited to taxes shown on a report or return filed by the person with the department and do not act to extend period of time in which taxpayer may contest assessment. This matter is before the court on Plaintiff's appeal of a Notice of Proposed Refund Adjustment dated October 3, 2022, for the 2021 tax year . :,). PDF Financial Institution Data Matching (FIDM) Program If you have been newly appointed by the County Clerk to serve as a member, please complete Module One and Module Two of the trainings. of Rev., 320 Or 713, 894 P2d 449 (1995), Issuance of notice of deficiency pursuant to ORS 305.265 satisfies requirement to send claimant notice of proposed adjustment. of Revenue, 18 OTR 111 (2004), Except with regard to paid income taxes, appeal from Department of Revenue action and procedure for seeking refund are independent and mutually exclusive remedies. Heriza v. Dep't of Revenue, TC-MD 130377C | Casetext Search + Citator The Oregon tax payment deadline for payments due with the tax year 2019 tax return is automatically extended to July 15, 2020. we provide special support entrepreneurship, were lowering the cost of legal services and 754 0 obj <>stream of Revenue, 18 OTR 111 (2004), No examination or audit of taxpayers refund claim occurred under subsection (8) of this section where Department of Revenues facial review of taxpayers claim for refund, when compared with departments own payment records, was basis for departments finding of taxpayers miscalculation, which resulted in departments payment of refund to taxpayer in amount that was greater than amount requested in taxpayers claim for refund. Defendant's Notice stated "two appeal options: Option A: Written objection" and "Option B: Conference." ( Id ., Attach B-2.) Oregon Department of Revenue Patton v. Dept. of Rev. Oregon Extends Additional Tax Filing Deadlines - Schwabe We will continue to track federal, state, and local tax issues as events evolve in light of COVID-19. December 18, 2018. In the meantime, if you have any questions or comments about the Oregon CAT, or other state and federal tax issues, please do not hesitate to contact Dan Eller or Alee Soleimanpour.
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