Or. Admin. R. 150-314-0285 - Assessment of Withholding Tax Against Liable Officers
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).
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.446
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