Public Notification of Delinquent Taxpayers
(a)For purposes of this rule, a tax delinquency means the total tax amount owed by a taxpayer to the Department of Revenue for which a warrant has been recorded in the County Clerk Lien Record of any county in this state.
(b)For purposes of this rule, “taxpayer” means:
(A)An individual, corporation, partnership or other business entity;
(B)An employer, including an individual defined as an employer under ORS 316.162 (Definitions for ORS 316.162 to 316.221)(3) and OAR 150-316-0243 (Personal Liability of Responsible Officers, Members, or Employees for Taxes Withheld), required to deduct, retain and remit employee income taxes to the department as provided under ORS 316.167 (Withholding of tax required) and 316.168 (Employer required to file combined quarterly tax report).
(2)The Department of Revenue may make available as a matter of public record and update, at least four times each calendar year, a list or lists of the largest tax delinquencies under any Oregon law imposing a tax upon or measured by net income including income tax withholding. The list or lists must reside on the Internet at a site that is created and maintained by the Department of Revenue.
(3)For purposes of this rule, a tax delinquency does not include:
(a)A delinquency for which a payment plan has been approved by both the taxpayer and the Department of Revenue and the taxpayer is in compliance with that payment plan;
(b)A delinquency of a taxpayer that has filed for bankruptcy protection under Title 11 of the United States Code and for which a stay of collection is in effect;
(c)A delinquency for which the taxpayer has an open appeal being considered by the Department of Revenue, Oregon Tax Court or higher court;
(d)A delinquency for which a notice of tax warrant has not been recorded in the County Clerk Lien Record of any county in this state; or
(e)A delinquency for which the Department of Revenue has suspended collection action under ORS 305.155 (Cancellation of uncollectible tax).
(4)The list or lists may, with respect to each tax delinquency, include the following information taken from the recorded tax warrant:
(a)The name and address of the taxpayer or taxpayers liable for payment of the tax;
(b)The type of tax that is delinquent; and
(c)The cumulative amount of the tax delinquency as shown on the notice or notices of tax warrant including any applicable penalties and interest.
(5)The Department of Revenue must provide written notice to the taxpayer or taxpayers liable for the tax by regular mail to the taxpayer or taxpayers’ last known address, as defined under OAR 150-305-0210 (Last Known Address), at least 30 days before inclusion of a tax delinquency on a list. A tax delinquency will be included on a list if within 30 day of the date of the notice the taxpayer or taxpayers fail to either:
(a)Remit the full amount due; or
(b)Enter into an approved payment plan with the Department of Revenue and is in compliance with the approved payment plan.
(6)The Department of Revenue must remove a taxpayer’s information from a list of tax delinquencies no later than 10 business days after any one of the following events occur:
(a)The tax delinquency is paid in full with bankable funds;
(b)The taxpayer or taxpayers liable for the tax delinquency have contacted the Department of Revenue, a payment plan for the tax delinquency has been approved by the taxpayer or taxpayers and the Department of Revenue and the taxpayer or taxpayers are in compliance with the payment plan with payments made using bankable funds;
(c)The taxpayer has informed the Department of Revenue that an active bankruptcy proceeding under Title 11 of the United States Code has been initiated and a stay of collection is in effect or a bankruptcy proceeding has been completed and the tax delinquencies have been discharged;
(d)The Department of Revenue has determined the tax delinquencies are uncollectible; or
(e)The Department of Revenue has suspended collection action under ORS 305.155 (Cancellation of uncollectible tax).
(7)A taxpayer whose tax delinquency appeared on the list and whose information has been removed pursuant to subsection (b) of section (6) of this rule must continue to comply with the terms of the approved payment plan. If the taxpayer fails to comply with the approved payment plan, the Department of Revenue may re-list the taxpayer’s tax delinquency without providing the written notice otherwise required by section (5) of this rule.
Rule 150-305-0040 — Public Notification of Delinquent Taxpayers,