(1) The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes and procedures available […]
(1) As used in this section, “significant hardship” means a circumstance in which: (a) Adverse action against a taxpayer by the Department of Revenue is imminent; (b) The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or (c) Other conditions exist as described by […]
(1) Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS 192.245, to a committee of the Legislative Assembly related to revenue regarding the operation of the office. (2) The report required under this section shall include, for the two calendar years […]
The Department of Revenue may adopt rules as it deems necessary to carry out the purposes of ORS 305.800 to 305.803, including rules to further define what constitutes relief related to department policies or procedures and the scope of orders issued under ORS 305.801 by the Taxpayer Advocate. [2021 c.555 §4]
