Or. Admin. Code § 150-321-0610 - Information Which May Be Furnished

A taxpayer or authorized representative will be permitted to inspect any return or report filed by the taxpayer in connection with the return.

(1) Information can be provided by telephone by an employee of the department regarding a pending refund claim, an audit report, the status of an account, a general inquiry from a taxpayer, or a request from the department, if the caller clearly establishes identification as the taxpayer or an authorized representative of the taxpayer. If a caller cannot establish a right to information, the information shall not be provided except upon receipt of a written request, and the information shall then only be provided by mail addressed to the taxpayer or other persons who have filed with the department, a general power of attorney, a special power of attorney that authorizes the disclosure of information related to the tax period or periods and tax programs, or the Department of Revenue's form titled "Authorization to Represent the Taxpayer."

(2) An "authorized representative" as used in this rule is a person designated in a written authorization executed by a taxpayer, to receive tax information on behalf of the taxpayer. The department must receive the authorization before tax information will be released to the representative.

(3) A person who is "recognized" as being authorized under ORS 305.230 to represent a taxpayer in a proceeding before a tax court magistrate or in a conference before the department may receive confidential information related to the taxpayer and to the proceeding or conference, unless otherwise prohibited by an Internal Revenue Service agreement. A person shall be "recognized" as being authorized to represent the taxpayer upon:

(a) The filing with the tax magistrate division or with the department of a document apparently signed by the taxpayer clearly authorizing such representation; or

(b) The filing with the tax magistrate division of a document signed by the representative that clearly states that the representative is authorized to represent the taxpayer with respect to the particular proceeding, and to receive from the department confidential records of the taxpayer relating to the proceeding, provided that such a statement also is in accordance with a rule of the tax magistrate division that is consistent with this rule; or

(c) The issuance by a tax court magistrate of an order declaring that such representation is authorized.

(4) In case of audit or compliance activity, a written authorization is required unless it appears to the satisfaction of the department that the representative does in fact have authority to represent the taxpayer.

Notes

Or. Admin. Code § 150-321-0610

REV 9-1998, f. 12-11-98, cert. ef. 12-31-98; REV 12-1998, f. 12-29-98, cert. ef. 12-31-98; Renumbered from 150-321.684(1), REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.684