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Oregon’s Taxpayer Bill of Rights

By Kent Anderson & Dominic Paris

As a means of closing the state’s $1.1 billion tax gap, the Oregon Department of Revenue has some very powerful tools at its disposal to collect unpaid taxes. Once the Department has issued a Distraint Warrant, it may collect a tax liability through a wage or bank account garnishment without further notice to the taxpayer or the taxpayer’s authorized representative. In sharp contrast to IRS procedures, the Department of Revenue is under no obligation to stay collections when a taxpayer submits a settlement offer or a payment agreement request. It is not uncommon for a taxpayer to discover that the Department has suddenly garnished a bank account or wages, even though the taxpayer had been making every effort to cooperate with the Department to resolve the tax debt. Taxpayers who suffer a financial hardship as a result of these practices have little or no recourse.

When collectors are confronted by tax professionals representing clients with a balance due, they may well deny the taxpayer has any rights.  In fact, that is not the case.  The Oregon legislature has granted taxpayers very important rights that can be asserted in dealing with oppressive collection tactics.  In order to enforce these rights, taxpayers and their representatives must be aware of them.

Oregon’s Taxpayer Bill of Rights (TBOR), was enacted in 1989 and closely follows the federal Omnibus Taxpayer Bill of Rights, originally enacted by Congress in 1988. While the federal legislation has repeatedly been enhanced to accord greater taxpayer protection, the Oregon TBOR has undergone few revisions since its enactment, and there has been very little judicial interpretation. There are no regulations and few administrative materials to offer guidance.

 

A Proposed Bill

SUMMARY

  • Expands  taxpayer  bill  of  rights.  Lowers  limits  on  interest  allowed  on  tax deficiencies.
  • Applies  to  tax  years  beginning  on  or  after  January  1,  2018.
  • Provides for cancellation, after 20 years, of uncollected tax debt, penalties and interest.
  • Establishes  Office  of  Taxpayer  Advocate  and  Office of Independent Ad-
  • Administrative  Review  in  Department  of  Revenue.
  • Establishes  functions,  powers  and  duties  of  offices.
  • Appropriates  moneys  from  General  Fund  to  Department  of  Revenue  for purposes  of  offices.
  • Takes  effect  on  91st  day  following  adjournment  sine  die.

Attached it the first draft of a Proposed Law    DRAFT 2017_ Regular_Session Bill.

Why an EA Video

The Oregon Society of Enrolled Agents (OrSEA) is a nonprofit organization whose Members are tax experts dedicated to the promotion of the Enrolled Agent (EA) designation and EA’s as The Tax Professionals. Within this web site you will find information about OrSEA and EA’s, as well as important information for you, the taxpayer, to have when looking for the right tax professional to resolve your tax problems or prepare your returns. OrSEA provides free information to taxpayers that is available from every page on the web site. Simply click on the Taxpayer Help link to obtain this free information.

OrSEA provides tax education to tax professionals and tax preparers from around the world with our annual conference and various other events throughout the state, hosted by OrSEA or a OrSEA Chapter. Our educational events cover various tax related topics and carry different certifications. At OrSEA, we are sure that there are educational events to meet the needs of any tax professional.

This website is the information and resource center for ORSEA members and ORSEA associates. ORSEA is an affiliate of the National Association of Enrolled Agents (NAEA). We encourage all tax practitioners to consider the benefits of joining and applying for membership. For other visitors, we invite you to browse our consumers or media pages.

 

Have you thought about becoming an Enrolled Agent (EA) to develop your career in taxation and representation? ORSEA has solutions to help your professional development.