OAR 150-305-0196
Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed
# (1)
(1) If a written authorization to represent the taxpayer is filed with the department, original Notices of Deficiency (as referred to by ORS 305.265(2)) and original Notices of Assessment (as referred to by 305.265(7)) shall be sent directly to the taxpayer at the last-known address as required by 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Deficiency and Assessment shall be sent to the guardian or conservator.
# (2)
(2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Deficiency and original Notices of Assessment will be sent to the personal representative as defined in ORS 111.005.
# (3)
(3) For trusts, original Notices of Deficiency and original Notices of Assessment shall be sent directly to the trustee.
Amendment history
Renumbered from 150-305.265(2)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-305-0090 · Settlement Offer
- 150-305-0092 · Suspended Collection Status
- 150-305-0094 · Cancellation of Liabilities Discharged in Bankruptcy
- 150-305-0100 · Subpoena Issued by the Department
- 150-305-0110 · Disclosure of Confidential Information Provided to the…
- 150-305-0120 · Implied Consent
- 150-305-0130 · When Deduction for Amounts Paid as Wages or Remuneration…
- 150-305-0140 · Interest on Deficiencies and Delinquencies
- 150-305-0142 · Interest on Refunds
- 150-305-0144 · Interest Rate Formula Rule
- 150-305-0150 · Defines Order for Purposes of Interest Rate Increase
- 150-305-0152 · Interest Rate Increase — Jurisdictional Only Appeals
- 150-305-0160 · Penalty for Dishonored Checks
- 150-305-0170 · Representation of Taxpayers before the Department of…
- 150-305-0180 · Designation of Oregon Tax Matters Partner
- 150-305-0182 · Binding Actions of the Tax Matters Partner
- 150-305-0190 · Compromise of a Disputed Liability
- 150-305-0192 · Appeals of Interest Charged on the Underpayment of…
- 150-305-0193 · Satisfying liens or warrants
- 150-305-0194 · “Deficiency” Defined
- 150-305-0196 · Notices of Deficiency and Assessment Mailed When…
- 150-305-0198 · Reopening an Audit
- 150-305-0200 · Adjustments Included in Deficiency Notice When Federal…
- 150-305-0202 · Language Used to Request a Conference or File Written…
- 150-305-0204 · Conferences: Purpose and Procedure
- 150-305-0206 · Written Objections: Procedures
- 150-305-0208 · Assessing Tax on Failure to File
- 150-305-0210 · Last Known Address
- 150-305-0212 · Interest on Deficiency
- 150-305-0214 · Penalties
- 150-305-0216 · Appeal from a Notice of Deficiency: Periods of Limitation
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership