ORS 305.801 Authority of Taxpayer Advocate to issue order to department

As used in this section, “significant hardship” means a circumstance in which:

Adverse action against a taxpayer by the Department of Revenue is imminent;

The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or

Other conditions exist as described by the department by rule.

In addition to any other taxpayer relief provided by law, the Taxpayer Advocate may issue an order to the department to cease any action, take any action or refrain from taking any action with respect to a taxpayer, as allowed by law, if the Taxpayer Advocate determines that a taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the state’s tax laws are being administered by the department. A taxpayer need not make a formal written request prior to the issuance of an order concerning the taxpayer under this section.

The Taxpayer Advocate may issue an order under this section only as an extraordinary remedy in circumstances where the Taxpayer Advocate determines that the department is not following applicable administrative rules or guidance related to department policies or procedures.

An order issued under this section is limited to providing relief related to department policies or procedures and may not address the merits of a taxpayer’s tax liability or substitute for informal conference procedures or normal administrative or judicial proceedings for the review of a tax assessment, refund denial, collection action or other department action.

Any order issued by the Taxpayer Advocate under this section may be reviewed by the Director of the Department of Revenue or the deputy director and may be modified or rescinded only by the Taxpayer Advocate, the director or the deputy director. A written explanation of the reasons for any modification or rescission of an order by the director or deputy director shall be provided to the Taxpayer Advocate.

An appeal may not be taken from an order issued by the Taxpayer Advocate under this section or from any modification or rescission of an order by the director or deputy director.

All orders issued under this section, along with any related taxpayer information, are considered particulars of a return, as defined in ORS 314.835, and may not be disclosed by the department, except as otherwise provided in ORS 314.835 or 314.840 or other applicable law.