Deficiency notice
- payment of deficiency
- assessment
- appeal
- interest
- rules
Source:
Section 305.265 — Deficiency notice; payment of deficiency; assessment; appeal; interest; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
This section provides that assessments of tax shall be final after expiration of appeal period. Case v. Dept. of Rev., 11 OTR 1 (1988); Arnold v. Dept. of Rev., 12 OTR 69 (1991)
Notice that is not sent to last known address of taxpayer is ineffective to commence appeal period. Stokes v. Dept. of Rev., 11 OTR 56 (1988); Boardman v. Dept. of Rev., 12 OTR 44 (1991)
Letter accompanying deficiency payment stating that “payment is made under protest” was written objection under this section. Amco-West Properties, Inc. v. Dept. of Rev., 11 OTR 468 (1990)
Even though plaintiff’s tax return was audited and accepted with no change, Department of Revenue was not estopped from later assessing deficiency based on audit of S corporation of which plaintiff was shareholder, because this provision permits department to adjust return if subsequent information indicates correction is necessary. Simone v. Dept. of Rev., 12 OTR 5 (1991)
Where return is not filed and department assesses deficiency on basis of “best of its information and belief,” to challenge deficiency, appeal must be taken within required time. Arnold v. Dept. of Rev., 12 OTR 69 (1991)
If notice of assessment is correctly mailed, this section does not require actual receipt of notice. Esnard v. Dept. of Rev., 12 OTR 73 (1991)
Assessment is “final” both for collection and tax court appeal purposes if administrative appeal is not initiated within 90 days. Van Tran v. Dept. of Rev., 320 Or 170, 880 P2d 924 (1994)
“Last known address” of taxpayer is determined at time notice of assessment and determination is sent. Morris v. Dept. of Revenue, 320 Or 579, 889 P2d 1294 (1995)
“Last known address” is address on last filed tax return unless department has actual notice of address change, requiring exercise of reasonable diligence to determine new address. Morris v. Dept. of Revenue, 320 Or 579, 889 P2d 1294 (1995)
Inclusion of certification that adjustments are made in good faith is necessary for notice of deficiency to be valid. Preble v. Dept. of Revenue, 331 Or 320, 14 P3d 613 (2000)
Notice of deficiency need not contain handwritten signature or variant of word “certified.” Dept. of Revenue v. Faris, 19 OTR 178 (2006)
Requirement that notice of deficiency be certified by Department of Revenue does not require that department employee sign notice by hand. Department of Revenue v. Faris, 345 Or 97, 190 P3d 364 (2008)
Law Review Citations
48 WLR 147 (2011)
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