OAR 150-305-0208
Assessing Tax on Failure to File

(1) The law places an affirmative duty on the taxpayer to file a timely and correct return and directs the department to take steps to require compliance.
(2) General. In the case of a failure by the taxpayer to file a return, the department must determine the tax liability of the taxpayer according to the best of its information and belief. “Best of its information and belief” means that the department must use evidence on which a reasonable person would rely in determining the tax to be assessed by the department because of the taxpayer’s failure to file a return. Sources of information include but are not limited to the taxpayer’s federal return for the year in question, state returns filed by the taxpayer, any partnership return naming the taxpayer as a partner, information returns, the income of returns of taxpayers similarly situated, or withholding returns (in the case of individual taxpayers).
(3) Personal Income Tax.
(a) The determination of income, exemptions, and other provisions must be made in accordance with Internal Revenue Code rules for the year in question. When the department has knowledge of a federal return having been filed jointly for the year in question, a joint assessment will be made. When the department’s best information indicates the taxpayer is married, and a joint federal return has not been filed, the filing status will be married filing separate. In all other cases the filing status will be single.
(b) The standard deduction must be allowed unless itemized deductions are claimed on the taxpayer’s federal return. Also, a deduction will be allowed for the amount of federal tax computed on the federal return, or in absence of such a return, the allowable federal tax must be calculated by the department to provide an automatic deduction for the proper amount of accrued federal tax, whether paid or not.
(c) An exemption credit(s) must be allowed based on the filing status determined under this rule. No other credit will be allowed in determining an assessment unless specific information that the taxpayer is entitled to a credit is available.
(4) Income Tax Withholding and Statewide Transit Tax. When an employer or payer fails to file a combined tax report or a statewide transit tax report, the department must determine the tax liability of the employer or payer using information from Employment Department records, federal tax returns, returns filed by the employer or payer for prior reporting periods and any other information available.
[Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360 (Publication of rules and orders)(2) and 183.355 (Filing and taking effect of rules)(1)(b).]

Source: Rule 150-305-0208 — Assessing Tax on Failure to File, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-305-0208 (accessed May 26, 2025).

150–305–0010
Requirement for Social Security Numbers 150–305–0014
Applicable Dates 150–305–0016
Electronic Filing 150–305–0018
Acceptance of Cash Payments 150–305–0030
Declaratory Rulings 150–305–0040
Public Notification of Delinquent Taxpayers 150–305–0050
Release of Tax Lien and Clouds on Title 150–305–0052
Release of Lien 150–305–0060
How to Appeal When the Department Denies a Request for Waiver of Penalty or Interest 150–305–0062
Discretionary Penalty Waivers for Information Returns 150–305–0064
Accrual of Interest After Waiver 150–305–0066
Discretionary Waiver of Interest 150–305–0068
Discretionary Penalty Waivers 150–305–0070
Interest Waivers Due to COVID-19 Pandemic Emergency 150–305–0080
Closing Agreements 150–305–0085
Financial Institution Data Match 150–305–0090
Settlement Offer 150–305–0092
Suspended Collection Status 150–305–0094
Cancellation of Liabilities Discharged in Bankruptcy 150–305–0100
Subpoena Issued by the Department 150–305–0110
Disclosure of Confidential Information Provided to the Department of Revenue 150–305–0120
Implied Consent 150–305–0130
When Deduction for Amounts Paid as Wages or Remuneration Permitted 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 Revenue 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 Estimated Tax 150–305–0194
“Deficiency” Defined 150–305–0196
Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed 150–305–0198
Reopening an Audit 150–305–0200
Adjustments Included in Deficiency Notice When Federal Audit Report Received 150–305–0202
Language Used to Request a Conference or File Written Objections 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 150–305–0230
Claim for Refund 150–305–0232
Notices of Proposed Refund Adjustment Mailed When Authorization to Represent Signed 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 150–305–0302
Contracts Requiring Certificate of Compliance with Oregon Tax Laws 150–305–0304
Certificate of Compliance With Oregon Tax Laws 150–305–0306
Circumstances Not in Violation of Oregon Tax Laws 150–305–0308
Annual Certification Requirement 150–305–0320
Mediation 150–305–0330
Appeal Procedures 150–305–0340
Stay of Collection: When Collection Action Won’t Be Stayed 150–305–0350
Offset of State Debt Through U.S. Treasury Offset Program 150–305–0360
Rules Application 150–305–0362
Appearance Procedure — Local Taxes Administered by the Department of Revenue 150–305–0370
Use of Checkoff Resources 150–305–0380
Application and Signature Due Dates 150–305–0390
Certification of Nonprofit Entities for Instruction Listing 150–305–0392
Definitions of the Terms “Affiliated and “Central Office” 150–305–0394
Signatures Must Be on Department’s Form 150–305–0396
Signature Gathering Period 150–305–0410
Charitable Checkoff Financial Reporting Requirements 150–305–0420
Costs of Administration 150–305–0430
Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses 150–305–0450
Depositing Refunds into College Savings Account 150–305–0460
Verification of Returns, Statements, or Documents Filed Under Tax Law 150–305–0470
Date When Writing or Remittance Deemed Received by Department of Revenue 150–305–0480
Returns Not Filed for Three Consecutive Years

May 26, 2025

Rule 150-305-0208's source at or​.us