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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Palatino Linotype",serif">The Oregon Department of Revenue
</span><span style="font-family:"Palatino Linotype",serif">today announced an expansion of</span><span style="font-family:"Palatino Linotype",serif"> the types of
</span><span style="font-family:"Palatino Linotype",serif">tax </span><span style="font-family:"Palatino Linotype",serif">return</span><span style="font-family:"Palatino Linotype",serif">s</span><span style="font-family:"Palatino Linotype",serif"> for which
filing and payment deadlines have been extended due to COVID-19.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">The director of the Department of Revenue has issued Director’s Order 2020–02 (see attached) exercising her legal authority, during
the COVID-19 state of emergency, to order further extensions for 2019 tax year filing and payment due dates for certain affected taxpayers as indicated below.
</span><span style="font-family:"Palatino LT Std";color:black">As part of these relief initiatives, the department</span><span style="font-family:"Palatino LT Std";color:black"> is also temporarily modifying some of its collection processes for individuals
and businesses in Oregon.</span><span style="font-family:"Palatino LT Std""><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-size:10.0pt;font-family:"Segoe UI",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif">For personal income, transit self-employment, estate, partnership, S-Corporation, and corporate excise/income taxpayers and filers:</span></b><b><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></b></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="margin-bottom:6.0pt;mso-list:l3 level1 lfo1;layout-grid-mode:char">
<span style="font-family:"Palatino Linotype",serif">The Oregon return filing due date is automatically extended until July 15, 2020 for any returns due on or after April 1, 2020 and before July 15, 2020.
<o:p></o:p></span></li><li class="MsoNormal" style="margin-bottom:6.0pt;mso-list:l3 level1 lfo1;layout-grid-mode:char">
<span style="font-family:"Palatino Linotype",serif">The Oregon return filing due date is automatically extended until July 15, 2020 for any returns with a valid six-month extension period ending on or after April 1, 2020 and before July 15, 2020.
<o:p></o:p></span></li><li class="MsoNormal" style="margin-bottom:6.0pt;mso-list:l3 level1 lfo1;layout-grid-mode:char">
<span style="font-family:"Palatino Linotype",serif">The Oregon tax payment deadline for payments due with the tax year 2019 tax return is automatically extended to July 15, 2020.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Palatino Linotype",serif">Corporate excise/income or personal income tax returns required to be filed with regard to an estate or trust pursuant to ORS 316.267 to ORS 316.317 are also
eligible for this relief.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Palatino Linotype",serif">Fiscal year returns and related payments due after July 15, 2020 are not extended at this time.</span><b><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif">Revenue Director’s Order 2020–02 also provides a temporary extension of the time to submit written objections or requests for a conference and issue notices as follows:</span></b><b><u><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></u></b></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraphCxSpFirst" style="margin-bottom:6.0pt;margin-left:0in;mso-add-space:auto;line-height:normal;mso-list:l1 level1 lfo2;layout-grid-mode:char">
<span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">The deadline for filing a written objection or request for a conference with the department after issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability
is extended to 90 days after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability. This provision applies to deadlines for filing a written objection or request for a conference that expire on or after April 1,
2020 and before July 16, 2020.</span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></li><li class="MsoListParagraphCxSpLast" style="margin-bottom:6.0pt;margin-left:0in;mso-add-space:auto;line-height:normal;mso-list:l1 level1 lfo2;layout-grid-mode:char">
<span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">The period within which the department may issue a Notice of Assessment, Notice of Refund Denial, or conference letter affirming, canceling, or adjusting the Notice of Liability is extended
to 14 months after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability with regard to a written objection or conference request received within the 90-day period allowed under this order.
</span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-bottom:6.0pt;text-autospace:none"><span style="font-family:"Palatino LT Std"">Appeal timeframes to the Oregon Tax Court from a final notice or action of the department are not changed by this order.</span><span style="font-family:"Palatino LT Std""><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif">Additionally, this order provides a temporary extension of time to request certain refunds and issue notices.<o:p></o:p></span></b></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-bottom:8.0pt;margin-left:0in;mso-add-space:auto;line-height:105%;mso-list:l2 level1 lfo3">
<span style="font-size:12.0pt;line-height:105%;font-family:"Palatino Linotype",serif">The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1,
2020 and before July 15, 2020. <o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Palatino Linotype",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Palatino Linotype",serif">Finally, this order extends the deadline for filing an application with the county assessor for property tax deferral for tax year 2020–21 under ORS 311.672
to <b>June 15, 2020</b>.<o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Palatino Linotype",serif"><o:p> </o:p></span></i></b></p>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Palatino Linotype",serif">The department has updated questions and answers on our
</span></i></b><span style="font-size:13.0pt"><a href="https://www.oregon.gov/dor/Pages/COVID19.aspx"><b><i><span style="font-size:14.0pt;font-family:"Palatino Linotype",serif">COVID-19 tax relief</span></i></b></a></span><b><i><span style="font-size:14.0pt;font-family:"Palatino Linotype",serif">
page.<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Palatino Linotype",serif">Regarding collections<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">Taxpayers should not skip or reduce current payments. Those who are unable to pay their debt in full can resolve outstanding debt
and avoid automated collection by arranging a payment agreement with the department. Those unable to comply with their existing payment agreement between now and June 30, 2020 can request a modification to their payment plan by calling the department at least
five business days before their payment due date. </span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">Find more information using the below links or contact numbers.</span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraphCxSpFirst" style="color:black;margin-bottom:7.5pt;margin-left:0in;mso-add-space:auto;line-height:normal;mso-list:l0 level1 lfo4;background:white">
<a href="https://www.oregon.gov/dor/programs/individuals/Pages/payment-plan.aspx"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">Personal income payment plan</span></a><span class="MsoHyperlink"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">
or call </span></span><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">503-945-8200.<o:p></o:p></span></li><li class="MsoListParagraphCxSpMiddle" style="color:black;margin-bottom:7.5pt;margin-left:0in;mso-add-space:auto;line-height:normal;mso-list:l0 level1 lfo4;background:white">
<a href="https://www.oregon.gov/dor/programs/businesses/Pages/default.aspx"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">Resources for businesses</span></a><span class="MsoHyperlink"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">
or call</span></span><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif"> 503-945-8100.<o:p></o:p></span></li><li class="MsoListParagraphCxSpLast" style="color:black;margin-bottom:6.0pt;margin-left:0in;mso-add-space:auto;line-height:normal;mso-list:l0 level1 lfo4;background:white">
<a href="https://www.oregon.gov/dor/programs/gov-research/Pages/oaa.aspx"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">Other Agency Accounts</span></a><span class="MsoHyperlink"><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif">
or call</span></span><span style="font-size:12.0pt;font-family:"Palatino Linotype",serif"> 503-945-8199.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">By law, interest will continue to accrue on any unpaid balances.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">The department has taken temporary steps to reduce automatic garnishments. Taxpayers can request a temporary hold on wage garnishments
by contacting the department before June 30, 2020. </span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;background:white"><span style="font-family:"Palatino Linotype",serif;color:black">Taxpayers can find more tax resources, tools, and COVID-19 tax-related information at </span><span style="color:black"><a href="http://www.oregon.gov/dor" target="_blank"><span style="font-family:"Palatino Linotype",serif">www.oregon.gov/dor</span></a></span><span class="MsoHyperlink"><span style="font-family:"Palatino Linotype",serif">.</span></span><span style="font-family:"Palatino Linotype",serif"><o:p></o:p></span></p>
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