ORS 305.261¹
Department to establish program to assist tax practitioners

(1)(a) The Department of Revenue shall establish a program by means of which the department may give priority to persons who are certified under ORS 673.040 (Eligibility for certificate of certified public accountant) and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws and the application of Oregon tax laws to personal income tax accounts. The program must:

(A) Serve as the first point of contact for tax practitioners;

(B) Dedicate trained employees, a telephone number and other electronic means of communication exclusively for the tax practitioners’ use; and

(C) Provide resources that are sufficient to answer questions and resolve issues in an expedited manner.

(b) The department may determine which tax practitioners may make use of the program, but shall include tax practitioners who provide tax advice, prepare income taxes or act on an individual taxpayer’s behalf with respect to an issue related to the taxpayer’s account with the department.

(2) The program described in subsection (1) of this section at a minimum must provide tax practitioners with assistance in:

(a) Locating and applying payments;

(b) Understanding department communications, including notices and letters;

(c) Receiving general procedural guidance and estimates of the length of time that a procedure will take;

(d) Making account adjustments;

(e) Securing taxpayer income verifications; and

(f) Receiving transcripts of taxpayer accounts.

(3) The department shall track customer satisfaction with the program described in subsection (1) of this section. [2017 c.612 §2]

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information