Time limit for notice of deficiency
- circumstances when claim for refund may be reduced after time limit
- time limit for refund or notice of deficiency for pass-through entity items
Source:
Section 314.410 — Time limit for notice of deficiency; circumstances when claim for refund may be reduced after time limit; time limit for refund or notice of deficiency for pass-through entity items, https://www.oregonlegislature.gov/bills_laws/ors/ors314.html.
Notes of Decisions
When notice was not mailed to the taxpayer pursuant to ORS 314.410 (4), the department was without power to issue an order on the merits. Dickson v. Dept. of Rev., 5 OTR 315 (1973)
Claim for refund of corporate excise taxes for 1964, filed within one year after corporate taxpayer filed report with Department of Revenue in March 1972 regarding change or correction of its federal taxable income resulting from reorganization, was not barred by statute of limitations. International Health & Life Ins. Co. v. Dept. of Rev., 269 Or 23, 523 P2d 223 (1974)
Where defendant Department of Revenue, after giving plaintiff notice of proposed deficiency, failed to assess deficiency within one year required by this section, but rather, attempted to “start over again” by mailing plaintiff another notice of deficiency and proposed assessment for same deficiencies and tax years, Department of Revenue’s failure to follow procedure requiring deficiency be assessed within one year after notice rendered subsequent assessment invalid. Olympia Brewing Co. v. Dept. of Revenue, 284 Or 669, 588 P2d 30 (1978)
Correction by Internal Revenue Service results in change in tax for state income tax purposes only if made with respect to tax year open for state tax assessment at time correction is made. Swarens v. Dept. of Rev., 320 Or 326, 883 P2d 853 (1994)
State could not recalculate tax for tax year closed to review in order to prevent elective carry forward of tax credit to tax year subject to review. Smurfit Newsprint Corp. v. Dept. of Revenue, 329 Or 591, 997 P2d 185 (2000)
Where, in 2005, taxpayer timely filed amended Oregon tax return for 1999 claiming refund carryback for that year based on change in 2002 tax year to federal tax liability, Oregon statute of limitations authorizes Department of Revenue to issue deficiencies to taxpayer only for year in which federal change occurred. Tektronix, Inc. v. Dept. of Revenue, 20 OTR 468 (2012)
Where taxpayers attempted to carry over net operating loss from past tax year to year that Department of Revenue audited, department may challenge calculations from that past tax year only for purpose of determining taxpayers’ liability in year to which taxpayers carried over net operating loss, even though department is barred from issuing notice of deficiency for that past tax year. Hillenga v. Dept. of Revenue, 358 Or 178, 361 P3d 598 (2015)
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