OAR 150-305-0206
Written Objections: Procedures
# (1)
(1) When the department receives written objections, a department representative shall review the objections and try to resolve the disagreement. The representative shall then reach a decision regarding the written objections.
# (2)
(2) Once a decision has been reached the department shall advise the taxpayer of the decision by letter.
Amendment history
Renumbered from 150-305.265(6)-(B), REV 47-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-305-0120 · 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
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined