Oregon Administration of Revenue and Tax Laws; Appeals
ORS 305.437
Damages for frivolous or groundless appeal or appeal to delay


Whenever it appears to the Oregon Tax Court that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceeding is frivolous or groundless, a penalty in an amount not to exceed $5,000 shall be awarded to the Department of Revenue by the Oregon Tax Court in its judgment. The penalty so awarded shall be paid within 10 days after the judgment becomes final. If the penalty remains unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430 (Warrant for collection of taxes).


As used in this section:


A taxpayer’s position is “frivolous” if there was no objectively reasonable basis for asserting the position.


“Position” means any claim, defense or argument asserted by a taxpayer without regard to any other claim, defense or argument asserted by the taxpayer. [1987 c.843 §4; 1995 c.650 §6a; 2009 c.640 §5]
Last accessed
May. 15, 2020