Or. Admin. R. 150-314-0535 - Information That May Be Furnished
(1)Definitions. For purposes
of ORS 314.840 and this rule:
(a) "Taxpayer," includes:
(A) The executor or personal representative
of a decedent's estate or a person who is appointed or authorized by law to pay
the taxes of a decedent, and a trustee or other person who, by law, must pay
the income taxes of a trust, and
(B) Any entity required to file a return with
the department.
(b) An
"authorized representative" is a person authorized to represent the taxpayer
under ORS 305.230 and any of its related
administrative rules.
(c) A
"designee" is a person, firm, organization, or agency designated by a taxpayer
to receive the taxpayer's confidential information. For entities, designations
are to be made by an individual authorized by law to act for the entity.
(2) As permitted by
law, the department may disclose and give access to information described in
ORS 314.835 to certain categories of
persons, including, but not limited to:
(a)Department of Human
Services:
(A) Under provisions of
ORS 412.094, the Department of Human
Services may request in writing any information contained in the department's
tax files as to the location, income, and property of parents who, according to
the Department of Human Services, have abandoned or deserted or are failing to
support their children receiving public assistance. The request must clearly
specify the information desired and must supply the information the department
requires. The request must contain a certification by the Department of Human
Services that the information is being requested pursuant to ORS
412.094. The information must be
used only for the purposes specified by the law authorizing the
disclosure.
(B) Upon written
request of the Department of Human Services, the department will disclose the
names, addresses and social security numbers of applicants for elderly rental
assistance under ORS 310.630 to
310.706 as authorized by ORS
314.860. The department must
maintain a record of all requests for such disclosure. The information must be
used only for the purposes specified by the laws authorizing the disclosure.
(b)Division of
Child Support. Under the provisions of ORS
412.094 and
180.320, the Division of Child
Support of the Department of Justice may request any information contained in
the department's tax files for the purposes and under the limitations set forth
in that statute. The rules set forth in paragraph (2)(a)(A) of this rule for
supplying information to the Department of Human Services will be followed in
complying with any such requests. The information must be used only for the
purposes specified by the laws authorizing the disclosure.
(c)District Attorneys. Under
provisions of ORS 412.094, the District Attorney
of any county in the state may request any information contained in the
department's tax files for the purposes and under the limitations set forth in
that statute. The rules set forth in paragraph (2)(a)(A) of this rule for
supplying information to the Department of Human Services will be followed in
complying with any such requests. The information must be used only for the
purposes specified by the law authorizing the disclosure.
(d) Corporations. The returns of a
corporation will be open to inspection by any officer of the corporation or its
authorized representative.
(e)
Partnerships and Limited Liability Partnerships (LLPs). The return of a
partnership or LLP will be open to inspection by any person who was a partner
during any part of the tax year covered by the return, provided that a showing
satisfactory to the department is made that the person was a partner during the
tax year covered by the return. In the event of the death of a partner, the
return of the partnership or LLP will be open to inspection by the executor as
defined in ORS 118.005 who is responsible for
filing an inheritance tax return with respect to the deceased partner. Any
person requesting information under this subsection must make known to the
department the reason for the request and the use to be made of the
information.
(f) Limited Liability
Companies (LLCs). Under ORS
63.810, an LLC is classified for
tax purposes in the same manner as it is classified for federal income tax
purposes. Therefore:
(A) If an LLC is
classified as a corporation for tax purposes, the returns may be disclosed as
provided in subsection (2)(d) above. Any manager or member-manager will be
treated in the same manner as an officer except as otherwise provided in the
LLC's organizational documents.
(B) If an LLC is classified as a partnership
for tax purposes, the returns may be disclosed as provided in subsection (2)(e)
above.
(g)Registered Agents. The
department may serve an entity that has a registered agent any notice, demand,
or process required or permitted by law to be served on the entity by serving
the notice, demand, or process to the entity's registered agent on file with
the Secretary of State or as otherwise determined by law.
(3) Conflicting Claims to a Dependency
Deduction. The returns of two taxpayers claiming the same dependent(s) will be
open to inspection by those two taxpayers as allowed in ORS
305.215.
(4) Husband and Wife Filing Separately. If a
husband and wife have filed separate tax returns, neither spouse nor authorized
representative will be permitted to inspect the separate return of the other
spouse or to obtain any information from it or any related report without first
having obtained written consent to do so from such other spouse except as
provided in section (3) above.
(5)
Taxpayer, Authorized Representative, or Designee. Upon request and unless
otherwise prohibited by an Internal Revenue Service agreement, the department
will permit the taxpayer, the taxpayer's authorized representative, or the
taxpayer's designee to obtain copies of the taxpayer's income tax returns filed
with the department for any tax year, copies of reports filed by the taxpayer
in connection with such returns, and any other information that the department
considers necessary in the administration of the tax laws. Upon request and
payment of the charges set forth in OAR 150-192.440, the department will
furnish copies of these documents. Such requests may be made in person, in
writing, or by telephone, e-mail or other generally used means of
communication.
(6) Taxpayer
Authorization and Designation. Taxpayer authorization to disclose to a designee
may be in writing, verbal, or implied. See OAR 150-305.193.
(a) The department will recognize that a
person is authorized to represent the taxpayer upon the filing with the
department or magistrate division of a document signed by the taxpayer clearly
authorizing such representation, or if the magistrate division is satisfied
that the person is so authorized. If the magistrate division accepts a document
signed by a person on behalf of a taxpayer, or has issued an order declaring
that the person is authorized to represent the taxpayer, the department will
consider the magistrate division to be satisfied that the person is an
authorized representative. Unless a written authorization by the taxpayer
clearly provides otherwise, the department will presume the person is
authorized to represent the taxpayer only with respect to the proceeding before
the department or the magistrate division and will disclose only documents and
information relating to the tax years at issue in that proceeding.
(b) Only the tax information that relates to
the duty of an executor, a decedent estate's personal representative, a person
who is appointed by law to pay the taxes of a decedent, or a trustee or other
person who, by law, must pay the income taxes of a trust may be disclosed.
(c)Power of
Attorney. The department may accept a signed power of attorney as
consent from the taxpayer to disclose confidential information. The department
may accept a signed power of attorney as a taxpayer's designation to appoint
another individual as their agent. The department will not accept a federal
power of attorney Form 2848 unless the taxpayer has specifically indicated that
it applies to the Oregon Department of Revenue.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.840, 63.810, 63.130
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