Or. Rev. Stat. § 305.280

Section 305.280 provides a 90-day appeal deadline for an assessment dispute.

Hoggard I v. Dept. of Rev. · filed 2019-06-07(1)

The appeal deadline is only 90 days, whether pursuant to ORS 311.223(4) or ORS 305.280.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice.

Hilary v. Department of Revenue, Tc-Md 070796b (or.tax 3-12-2008) · filed 2008-03-12(2)

The Complaint was filed on October 24, 2007. This interval is longer than the 90 days required by ORS 305.280 (2) (2005), which provides: ... The court is not aware of any circumstances that extends the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal of a tax assessment to the director within 90 days after notice of the assessment.

Morris v. Department of Revenue · filed 1995-03-09(2)

Thus, the department gave notice of the assessment, as required by ORS 305.265(11), on July 12, 1989. Accordingly, plaintiff was required to appeal the assessment to the director within 90 days from that date. Plaintiff did not appeal within the statutorily required time. His appeal to the director was not timely under ORS 305.280(2).

Section 305.280 requires an appeal of a tax assessment to be filed within 90 days of the assessment notice.

Sidhu v. Department of Revenue · filed 2007-01-24

Generally, appeals must be filed in the Magistrate Division within 90 days of the act that is being appealed, in this case, the date the NOAs were issued. See ORS 305.501 ; ORS 305.280 . The appeal was filed in the Magistrate Division on September 23, 2005, well after the 90-day deadline of April 7, 2005.

Section 305.280(2) requires an appeal from a personal income tax assessment to be filed within 90 days after the notice of assessment; an appeal filed before the notice is premature.

Rosa v. Department of Revenue · filed 1992-06-05(2)

ORS 305.280(2) provides that an appeal to the Director of the Department of Revenue from any notice of assessment issued by the Department with respect to (among other things) personal income tax “shall be filed within 90 days from the date of the notice.” ... Taxpayer filed the 1981 appeal too late and the 1983 appeal too early.

Section 305.280(2) requires an appeal from a notice of assessment for a tax imposed under ORS chapter 316 to be filed within 90 days of the notice.

Arnold v. Department of Revenue · filed 1991-11-08(2)

The inescapable conclusion is that plaintiffs had 90 days from the date of the notices of assessment to appeal.

Section 305.280(2) requires an appeal from an individual income tax assessment to be filed within 90 days of the notice.

Tran v. Department of Revenue · filed 1994-11-01(2)

ORS 305.280(2), referred to in the foregoing passage, provides that an appeal from any notice of assessment issued by the Department with respect to individual income taxes “shall be filed within 90 days from the date of the notice.” Under those statutes, the assessments sent to taxpayer became final and non-appealable after 90 days — more than a year before taxpayer challenged them.

An appeal from a notice of assessment must be filed within 90 days after the date of the notice.

Patterson v. Department of Revenue, Tc-Md 081012c (or.tax 1-13-2009) · filed 2009-01-13(2)

ORS 305.280 (2) provides that an appeal from a notice of assessment "shall be filed within 90 days after the date of the notice." ... Plaintiff's 90-day appeal deadline from the June 24, 2008, assessment was September 22, 2008. As indicated above, Plaintiff's Complaint was received by the court and filed on September 26, 2008, four days beyond the deadline.

Section 305.280(2) requires an appeal from a notice of assessment within 90 days after the notice; the court found no basis to extend that limit.

Palacios v. Department of Revenue, Tc-Md 091207d (or.tax 11-6-2009) · filed 2009-11-06(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days of the notice; the statutory deadline cannot be extended.

Fleming v. Department of Revenue, Tc-Md 090369d (or.tax 5-29-2009) · filed 2009-05-29(2)

Plaintiffs failed to file their appeal in the court within 90 days after the date of Defendant's Notice. Unfortunately, the statutory limit cannot be extended. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice.

Kahl v. Department of Revenue, Tc-Md 091379c (or.tax 11-24-2009) · filed 2009-11-24(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

McGill v. Department of Revenue, Tc-Md 091594d (or.tax 2-8-2010) · filed 2010-02-08(2)

That interval is longer than the 90 days required by ORS 305.280 (2) (2007), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) gives a taxpayer 90 days to appeal a notice of deficiency assessment, and the Tax Court cannot waive that deadline on equitable grounds.

Bagley v. Department of Revenue, Tc-Md 090625b (or.tax 10-21-2009) · filed 2009-10-21(2)

From that date, Plaintiff had 90 days to appeal to this court. ORS 305.280 . 2 Those appeal rights expired March 26, 2009. ... This court has no equitable authority to waive or modify the statutory deadlines. Because the Complaint was filed after the statutory deadline, the court must grant Defendant's motion.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the date of the notice.

Kahl v. Dept. of Revenue, Tc-Md 091379c (or.tax 11-19-2009) · filed 2009-11-19(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires a taxpayer to appeal a notice of assessment within 90 days after the notice date.

O'Brien v. Department of Revenue, Tc-Md 090016b (or.tax 4-10-2009) · filed 2009-04-10(2)

ORS 305.280 (2) 2 requires a taxpayer to appeal a notice of assessment within 90 days after the date of the notice. The last day of that 90-day deadline from Defendant's notice was December 15, 2008. Plaintiff's Complaint is deemed filed January 2, 2009; that is beyond the 90-day deadline.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the date of the notice.

McCord v. Department of Revenue, Tc-Md 091264c (or.tax 11-17-2009) · filed 2009-11-17(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 * * * or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice within 90 days after the notice.

Newton v. Department of Revenue, Tc-Md 091620d (or.tax 2-8-2010) · filed 2010-02-08(2)

That interval is longer than the 90 days required by ORS 305.280 (2) (2007), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed with the Oregon Tax Court within 90 days after the notice; an email to the Department does not satisfy that requirement.

Phillips v. Department of Revenue, Tc-Md 100068d (or.tax 4-28-2010) · filed 2010-04-28(2)

Appeals must be filed with the Oregon Tax Court, not the Oregon Department of Revenue, within the statutory limit of 90 days. ORS 305.280 . Plaintiffs unsubstantiated email sent to the Oregon Department of Revenue does not meet the statutory requirement of filing a timely appeal with the Oregon Tax Court.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice date.

Fuller v. Dept. of Revenue, Tc-Md 100933c (or.tax 10-6-2010) · filed 2010-10-06(2)

That statute requires a party appealing from a notice of assessment to file the appeal within 90 days after the date of the notice.

Section 305.280(2) allows 90 days to appeal a notice of deficiency assessment.

Owen v. Department of Revenue, Tc-Md 101014d (or.tax 1-12-2011) · filed 2011-01-12(2)

Because Plaintiffs did not appeal Defendant's Notice of Deficiency Assessment within the 90 days allowed by statute, Plaintiffs' appeal is not timely filed. ORS 305.280(2) (2007).

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice.

Pearl v. Department of Rev., Tc-Md 100053d (or.tax 4-6-2010) · filed 2010-04-06(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

An appeal from a notice of assessment must be filed within 90 days after the date of the notice.

Hernlein v. Department of Revenue, Tc-Md 101336c (or.tax 3-31-2011) · filed 2011-03-31(2)

ORS 305.280(2) 1 provides in relevant part that "[a]n appeal * * * from any notice of assessment * * * shall be filed within 90 days after the date of the notice." Plaintiffs' 90-day appeal deadline under that statute was December 13, 2010.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

McSweeney v. Department of Revenue · filed 2012-03-20(2)

Plaintiff did not timely file her Complaint within 90 days of the date of the notice as required by ORS 305.280(2) and Defendant‟s motion must, therefore, be granted.

A taxpayer must appeal an assessment within 90 days of its date.

Bezanson v. Department of Revenue, Tc-Md 110193c (or.tax 7-15-2011) · filed 2011-07-15(2)

ORS 305.280 (2) 1 provides that a taxpayer must appeal within 90 days of the date of an assessment. ... In this case, the 90-day appeal deadline was March 14, 2011. Plaintiff submitted his valid Complaint and filing fee on March 17, 2011, three days after the appeal deadline.

An appeal from a notice of assessment must be filed within 90 days after the date of the notice.

Kudina v. Department of Revenue · filed 2012-02-10(2)

Plaintiff’s appeal was not timely filed under 305.280(2).

An appeal from a Department of Revenue notice of assessment must be filed within 90 days after the notice.

Kaczynski v. Department of Revenue · filed 2012-02-27(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a Department of Revenue assessment to be filed within 90 days, and the court found no basis to extend that limit.

Hokland v. Department of Revenue · filed 2012-04-03(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

Miller v. Department of Revenue · filed 2012-11-16(2)

ORS 305.280(2) states, in part, “[a]n appeal * * * from any notice of assessment * * * shall be filed within 90 days after the date of the notice.” Plaintiff filed her Complaint on October 9, 2012. (Ptf’s Compl at 1.) That interval is longer than the 90 days required by either ORS 316.207(3) or ORS 305.280(2).

Section 305.280(2) requires taxpayers who have not paid an assessed deficiency to appeal within 90 days of the notice of assessment.

Williamson v. Department of Revenue · filed 2012-03-30(2)

Plaintiffs have not paid the deficiency, thus, Plaintiffs had 90 days to appeal from the Notice of Deficiency Assessment under ORS 305.280(2).

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

Johns v. Department of Revenue · filed 2012-03-20(2)

Plaintiff has not paid the deficiency and admits that the appeal was not timely filed within the 90 days allowed under ORS 305.280(2).

An appeal from a Department of Revenue notice of assessment must be filed within 90 days after the notice.

Ortiz v. Department of Revenue · filed 2012-04-26(2)

That interval is longer than the 90 days required by ORS 305.280(2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(3) allows two years to appeal a notice of assessment only if the assessed tax has been paid.

Baden v. Department of Revenue · filed 2012-07-11(3)

ORS 305.280 grants a two year time period to appeal a notice of assessment, but only if the assessed tax is paid.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days of the notice.

Johnson v. Department of Revenue · filed 2013-01-16(2)

This interval is longer than the 90 days required by ORS 305.280(2) (2011), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s motion to dismiss is granted.

ORS 305.280(2) requires an appeal within 90 days of the tax notice, and the court found no basis to extend that deadline.

Freeman v. Department of Revenue · filed 2013-06-18(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days of the notice; an appeal filed after that deadline is dismissed.

King v. Department of Revenue · filed 2013-08-13(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) sets a 90-day deadline for filing a tax appeal; a complaint filed after that deadline is dismissed.

Barr v. Department of Revenue · filed 2013-10-23(2)

This interval is longer than the 90 days required by ORS 305.280(2) (2011), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days, a deadline the court applied to a finalized notice of liability.

Langston v. Department of Revenue · filed 2014-05-29(2)

Appeals from a notice of assessment are governed by ORS 305.280(2). That statute requires that such appeals “shall be filed within 90 days after the date of the notice.”

Section 305.280(2) requires an appeal from a covered tax assessment notice to be filed within 90 days of the notice.

Clark v. Department of Revenue · filed 2013-07-29(2)

This interval is 40 days longer than the 90 days required by ORS 305.280(2), ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a Department of Revenue notice assessing personal income tax must be filed within 90 days after the notice date.

Vermilion Films LLC v. Dept. of Rev. · filed 2016-04-19(2)

Plaintiffs’ appeal was not timely filed under ORS 305.280(2).

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

Vaughan v. Dept. of Rev. · filed 2016-04-22(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

An appeal from a notice of assessment must be filed within 90 days after the date of the notice; subsection (1)’s actual-knowledge rule does not extend that deadline.

Taylor v. Dept. of Rev. · filed 2017-05-02(2)

Plaintiff’s citation fails to quote the beginning of ORS 305.280(1), which states “Except as otherwise provided in this section.” That is an important omission because ORS 305.280(2) sets forth a different time standard for appeals from a Notice of Assessment. The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal to the Tax Court to be filed within 90 days after the notice.

American Express Company v. Dept. of Rev. · filed 2017-06-06(2)

Pursuant to ORS 305.280(2), the deadline for Plaintiff to file an appeal with the Tax Court is 90 days later, or January 18, 2017.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

McKee v. Dept. of Rev. · filed 2016-04-22(2)

Ninety days from November 18, 2014, fell on February 16, 2015. Plaintiff’s Complaint was filed on January 20, 2016, well beyond the statutory deadline. Accordingly, the court finds that Defendant’s Motion must be granted. Plaintiff’s appeal is dismissed.

Section 305.280(2) requires an appeal from an income tax assessment to be filed within 90 days after the date of the notice.

Howell v. Dept. of Rev. · filed 2016-06-14(2)

They therefore had 90 days from the date of Defendant’s Assessment notices to file their appeal. ... Plaintiffs’ appeal is clearly untimely.

Subsection (2) requires covered tax appeals to be filed within 90 days; an appeal filed after that limit is dismissed when no circumstance extends it.

Kohl's Department Stores, Inc. v. Dept. of Rev. · filed 2016-05-23(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a notice of assessment must be filed within 90 days, and the court cannot extend that deadline because the appeal is one day late.

Payne v. Dept. of Rev. · filed 2017-03-21(2)

However, the court is not aware of any circumstances in this case that would allow the court to extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a notice of assessment within 90 days; delays gathering audit documents do not extend that deadline.

Do v. Dept. of Rev. · filed 2018-07-31(2)

However, those circumstances do not extend the statutory limit of 90 days to file an appeal with this court under ORS 305.280(2).

Section 305.280(2) requires an appeal from a notice of assessment within 90 days when the taxpayer has not paid the amount due.

Belousov v. Dept. of Rev. · filed 2017-06-27(2)

There is no evidence before the court showing that Plaintiff has paid the amount due, thus Plaintiff is limited to the 90 day appeal period provided by ORS 305.280(2).

ORS 305.280(2) requires an appeal from a Department of Revenue notice of assessment within 90 days after the notice; the court dismissed an appeal filed after that deadline.

Bradford v. Dept. of Rev. · filed 2017-11-21(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Filing an amended return does not extend the time to appeal a notice of assessment under section 305.280(2).

Maillard v. Dept. of Rev. · filed 2023-04-03(2)

The department then assesses the deficiency, and the taxpayer may appeal the notice of assessment to this court. See ORS 305.265(7), (15); ORS 305.275(1)(a)(A); ORS 305.280(2). Filing an amended return does not circumvent the statutory timelines imposed to appeal a notice of assessment.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

Hall v. Department of Revenue, Tc-Md 080102c (or.tax 4-8-2008) · filed 2008-04-08(2)

The Complaint appealing all three tax years was filed on February 11, 2008. That interval is longer than the 90 days required by ORS 305.280 (2), 2 which provides in relevant part that "[a]n appeal * * * from any notice of assessment * * * shall be filed within 90 days after the date of the notice." ... On the facts before it, the court finds Defendant's request should be granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's request for dismissal is granted. The Complaint is dismissed.

Section 305.280(2) requires an appeal of a Notice of Deficiency Assessment to be filed within 90 days of the notice.

Ledesma v. Dept. of Revenue, Tc-Md 070856d (or.tax 2-26-2008) · filed 2008-02-26(2)

Because Plaintiff's appeal was filed more than 90 days after the date of Defendant's Notice of Deficiency Assessment, Defendant's motion to dismiss must be granted. See ORS 305.280 (2) (2005).

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice.

Torres v. Dept. of Revenue, Tc-Md 070855c (or.tax 4-16-2008) · filed 2008-04-16(2)

This matter is before the court on Defendant's motion to dismiss (motion) on the ground that Plaintiffs failed to appeal within 90 days of the assessment notice, as required by ORS 305.280 (2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. 2 Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice date.

Ledesma v. Department of Revenue, Tc-Md 080904c (or.tax 2-9-2009) · filed 2009-02-09(2)

ORS 305.280 (2) provides in relevant part that "[a]n appeal * * * from any notice of assessment * * * issued by the Department of Revenue * * * shall be filed within 90 days after the date of the notice." Based on the April 22, 2008, assessment date, Plaintiff's 90-day appeal period expired July 21, 2008. Plaintiff filed her appeal 10 days after that deadline. Plaintiff's appeal is untimely. Defendant is therefore entitled to dismissal.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice date.

Reynolds v. Department of Revenue, Tc-Md 090025c (or.tax 2-19-2009) · filed 2009-02-19(2)

ORS 305.280 (2) provides in relevant part: "An appeal * * * from any notice of assessment or refund denial issued by the Department of Revenue * * * shall be filed within 90 days after the date of the notice." A review of the pleadings shows the assessment notice was mailed to Plaintiffs on September 23, 2008. Plaintiffs filed their Complaint with the Magistrate Division of the Oregon Tax Court January 6, 2009 (postmark date). The 90-day deadline from the assessment notice was December 22, 2008. Plaintiffs missed that deadline. The court is not aware of any circumstance that extends the statutory limit of 90 days. Defendant's motion is therefore granted.

Section 305.280(2) gives a taxpayer 90 days from the date of an assessment notice to appeal to the Tax Court.

Jensen v. Department of Revenue, Tc-Md 080607c (or.tax 10-13-2008) · filed 2008-10-13(2)

Under ORS 305.280 (2), 1 Plaintiff had 90 days from the date of those notices to appeal. ... The deadline from the latest date of the notices was April 28, 2008. Plaintiff missed the deadline.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the date of the notice.

Moore v. Department of Revenue, Tc-Md 081219c (or.tax 2-19-2009) · filed 2009-02-19(2)

ORS 305.280 (2) provides in relevant part: "An appeal * * * from any notice of assessment or refund denial issued by the Department of Revenue * * * shall be filed within 90 days after the date of the notice." A review of the pleadings shows the assessment notice was mailed to Plaintiffs on September 23, 2008. Plaintiffs filed their Complaint with the Magistrate Division of the Oregon Tax Court December 29, 2008. The 90-day deadline was December 22, 2008. Plaintiffs missed the 90-day deadline. The court is not aware of any circumstance that extends the statutory limit of 90 days. Defendant's motion is therefore granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice.

Cornelius v. Dept. of Revenue, Tc-Md 091468d (or.tax 1-22-2010) · filed 2010-01-22(2)

This matter is before the court on Defendant's motion to dismiss (motion), 1 on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280 (2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) sets a 90-day period to appeal a tax assessment; paying the assessment and later seeking a refund does not extend that period.

Estate of Frances Tate v. Dept. of Rev. · filed 1987-01-14(2)

When a return is filed and a deficiency assessment made under ORS 305.265, subsection (13) of that statute limits the period for contesting the tax liability to that specified in ORS 305.280. If a taxpayer who pays a deficiency assessment is allowed to file a claim for refund and relitigate liability for the taxes, this would have the effect of extending the time to appeal.

Section 305.280(2) sets the filing deadline for appeals from notices of assessment; appeals filed after that deadline must be dismissed.

Ellibee v. Department of Revenue · filed 2003-10-09(2)

It was not until January 15, 2002, that taxpayer filed his appeal from those notices of assessment with this court. Those filings by taxpayer were beyond the time permitted under ORS 305.280(2) and must be dismissed.

Section 305.280(2) requires a taxpayer to appeal a notice of deficiency assessment within 90 days; a late appeal must be dismissed.

Eide v. Department of Revenue, Tc-Md 070843b (or.tax 5-2-2008) · filed 2008-05-02(2)

During the conference, Plaintiff acknowledged that she postmarked her Complaint to the court November 29, 2007, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2) (2005); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) requires an appeal from a Department of Revenue notice of liability within 90 days; a complaint filed after that deadline is untimely absent circumstances extending it.

Sasser-Teel v. Department of Revenue, Tc-Md 090366d (or.tax 9-10-2009) · filed 2009-09-10(2)

Absent evidence of her request for a conference and Defendant's failure to act on her request, there is no evidence to show that Plaintiff appealed the Notice of Liability within the statutory timeline. Plaintiff does not allege that she filed a complaint in the Tax Court earlier than March 25, 2009. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days of the notice, and the court cannot extend that deadline.

Jackson v. Dept. of Revenue, Tc-Md 091307d (or.tax 1-22-2010) · filed 2010-01-22(2)

That interval is longer (by one day) than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any statutory authority that allows it to extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a tax assessment notice within 90 days of the notice; a taxpayer's oversight does not extend that deadline.

Altman v. Department of Revenue, Tc-Md 081043d (or.tax 12-17-2008) · filed 2008-12-17(2)

The court is not aware of any circumstance that extends the statutory limit of 90 days. ... Unfortunately, the statutory limit cannot be extended for any individual's oversight.

Section 305.280(2) gives a taxpayer 90 days after notice to appeal an assessment; an appeal filed after that deadline must be dismissed as untimely.

Recordon v. Department of Revenue, Tc-Md 090436c (or.tax 5-29-2009) · filed 2009-05-29(2)

Under ORS 305.280 (2) Plaintiff had "90 days after the date of the notice" in which to appeal that assessment. The 90-day deadline was Monday, January 12, 2009. Plaintiff missed that deadline by more than two months. Accordingly, the appeal must be dismissed as untimely.

An appeal from a Department of Revenue assessment notice must be filed within 90 days after the date of the notice.

Santos v. Department of Revenue, Tc-Md 100441b (or.tax 7-13-2010) · filed 2010-07-13(2)

That interval is longer than the 90 days required by ORS 305.280(2) (2007), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

An appeal from a notice of deficiency assessment must be filed within 90 days of the notice.

Duncan v. Department of Revenue, Tc-Md 101134d (or.tax 12-22-2010) · filed 2010-12-22(2)

Unfortunately, that date (September 15, 2010) is more than 90 days after the date of the Notice of Deficiency Assessment. Plaintiff's appeal was not filed within the statutory time set forth in ORS 305.280(2). Defendant's Motion to Dismiss is granted.

Section 305.280(2) gives a taxpayer 90 days after a personal income tax assessment notice to file an appeal.

Maes v. Department of Revenue, Tc-Md 091621c (or.tax 3-23-2010) · filed 2010-03-23(2)

Thus, the 90-day appeal period set forth in ORS 305.280 (2) applies. Plaintiff clearly missed the 90-day appeal period.

Section 305.280(2) gives a taxpayer 90 days from the date of an assessment notice to file an appeal.

Jeffers v. Department of Revenue, Tc-Md 091372c (or.tax 4-30-2010) · filed 2010-04-30(2)

Under ORS 305.280 (2), Plaintiff had 90 days from the date of the assessment notices to file his appeal. Those notices were dated November 25, 2003. Plaintiff's appeal was not filed until August 21, 2009, well after the 90-day appeal period. Accordingly, the appeal is untimely and Defendant's request for dismissal must be granted.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice; a late complaint is dismissed.

Villanueva v. Department of Revenue, Tc-Md 100179b (or.tax 6-10-2010) · filed 2010-06-10(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

Arana v. Dept. of Revenue, Tc-Md 100239c (or.tax 8-12-2010) · filed 2010-08-12(2)

The 90-day deadline for appealing in this case was March 15, 2010. Plaintiffs missed that deadline by one week. Accordingly, their appeal is untimely and must be dismissed.

Section 305.280(2) gives a taxpayer 90 days from the date of an assessment notice to appeal; an appeal filed after that deadline must be dismissed.

Serrano-Reyes v. Department of Revenue, Tc-Md 100941c (or.tax 11-17-2010) · filed 2010-11-17(2)

Under ORS 305.280(2), 1 Plaintiff had 90 days from the date of the assessment notice to file an appeal with this court. Plaintiff filed his appeal with this court June 17, 2010, approximately one month after the 90-day deadline. Accordingly, Plaintiff's appeal is untimely and must be dismissed because his appeal rights have expired.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the date of the notice.

Peterson v. Department of Revenue, Tc-Md 101333c (or.tax 3-31-2011) · filed 2011-03-31(2)

ORS 305.280(2) 1 provides in relevant part that "[a]n appeal * * * from any notice of assessment * * * shall be filed within 90 days after the date of the notice." Plaintiffs' 90-day appeal deadline under that statute was December 13, 2010. Plaintiffs missed the deadline by four days.

An appeal from a Department of Revenue notice of assessment must be filed within 90 days after the date of the notice.

Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011) · filed 2011-04-27(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

An appeal from a Department of Revenue notice of assessment must be filed within 90 days after the notice; a complaint filed after that deadline is dismissed.

Silva v. Department of Revenue, Tc-Md 100065d (or.tax 4-20-2010) · filed 2010-04-20(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment within 90 days of the notice; the court dismisses a late appeal when no circumstance extends that limit.

Perez v. Department of Revenue, Tc-Md 100111b (or.tax 6-10-2010) · filed 2010-06-10(2)

This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

An appeal from a tax assessment notice must be filed within 90 days after the notice; an untimely appeal is dismissed.

McQuillan v. Department of Revenue, Tc-Md 101210c (or.tax 3-11-2011) · filed 2011-03-11(2)

However, given that Plaintiffs' appeal deadline was October 7 and the Complaint was not signed and mailed until October 8, it is apparent that Plaintiffs are the ones who acted in an untimely fashion, waiting more than the 90 days allowed by statute to complete their appeal form (Complaint).

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

Penaloza v. Department of Revenue, Tc-Md 101251b (or.tax 3-30-2011) · filed 2011-03-30(2)

That interval is longer than the 90 days required by ORS 305.280(2) (2009), which provides: "An appeal under ORS 323.416 or ORS 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

Gonzalez v. Dept. of Revenue, Tc-Md 110042c (or.tax 4-6-2011) · filed 2011-04-06(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

Medina v. Department of Revenue, Tc-Md 101290c (or.tax 4-22-2011) · filed 2011-04-22(2)

This matter is before the court on Defendant's motion to dismiss Plaintiff's appeal on the ground that Plaintiff failed to file his Complaint within the 90 days required by ORS 305.280(2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice date.

Suarez-Suarez v. Department of Revenue, Tc-Md 101127c (or.tax 3-11-2011) · filed 2011-03-11(2)

That interval is longer than the 90 days required by ORS 305.280(2), which provides: "An appeal under ORS 323.416 * * * or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice within 90 days after the notice and supports dismissal of an untimely appeal.

Bazan-Calderon v. Department of Revenue, Tc-Md 110099d (or.tax 8-4-2011) · filed 2011-08-04(2)

This interval is longer than the 90 days required by ORS 305.280 (2) (2009), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the notice.

Bones v. Department of Revenue, Tc-Md 110872c (or.tax 10-11-2011) · filed 2011-10-11(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which was June 6, 2011. ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice, and an appeal filed after that deadline is dismissed.

Otis v. Department of Revenue, Tc-Md 111013d (or.tax 12-6-2011) · filed 2011-12-06(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. ... Absent any evidence to the contrary that the postmark on the envelope dated September 21, 2011, was not the date of mailing, Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment within 90 days; an untimely appeal is dismissed.

Montag v. Department of Revenue · filed 2012-01-20(2)

Plaintiff’s appeal was not timely filed under ORS 305.280(2). The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a notice of assessment to be filed within 90 days after the notice; a complaint filed one day late is dismissed.

Misseijer v. Department of Revenue · filed 2012-03-15(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

ORS 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days of the notice.

Corbett v. Department of Revenue · filed 2012-04-04(2)

This interval is longer than the 90 days required by ORS 305.280(2) (2009), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. ... Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice.

Clark v. Department of Revenue · filed 2012-05-09(2)

Plaintiffs’ Complaint was not filed until March 27, 2012. That interval is longer than the 90 days required by ORS 305.280(2) (2011), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

An appeal from a Department of Revenue assessment notice must be filed within 90 days after the notice.

Weight v. Department of Revenue, Tc-Md 110354c (or.tax 8-31-2011) · filed 2011-08-31(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment to be filed within 90 days after the date of the notice.

Anderson v. Department of Revenue, Tc-Md 110948d (or.tax 12-12-2011) · filed 2011-12-12(2)

This interval is longer than the 90 days required by ORS 305.280 (2), which provides: "An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118 , 308 , 308A , 310 , 314 , 316 , 317 , 318 , 321 or this chapter, or collected pursuant to ORS 305.620 , shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment within 90 days after the notice; a late appeal is subject to dismissal.

Townsend v. Department of Revenue · filed 2012-02-29(2)

This interval is longer than the 90 days required by ORS 305.280(2),1 which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

An appeal from a notice of assessment must be filed within 90 days of the notice; the court dismissed a complaint filed after that deadline.

Schlosser v. Department of Revenue · filed 2012-04-23(2)

This interval is two days longer than the 90 days required by ORS 305.280(2),1 which was February 14, 2012. ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s motion to dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue assessment notice to be filed within 90 days after the notice.

Sundstrom v. Department of Revenue · filed 2012-04-04(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

An appeal from a Department of Revenue assessment must be filed within 90 days of the notice, and an untimely appeal is dismissed when no extension applies.

Pershin v. Department of Revenue · filed 2014-04-03(2)

Plaintiffs’ deadline for appealing Defendant’s assessment was January 27, 2014. Plaintiffs missed that deadline. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires a taxpayer to appeal a notice of assessment within 90 days, even while seeking an informal adjustment from the Department of Revenue.

M&S Market, Inc. v. Department of Revenue · filed 2008-04-17(2)

The two parts of the notices, read together, are clear: Although taxpayer could seek an informal adjustment from the department, taxpayer must appeal to the Tax Court within 90 days of the notice of assessment to preserve any disagreement that it might have with the department.

Section 305.280 makes an assessment final when a taxpayer fails to appeal to the Department of Revenue.

Nutbrown v. Munn · filed 1989-10-04

ORS 305.280 provides that a failure to appeal to the department causes the assessment to become final. A taxpayer who permits an assessment to become final waives the right to judicial review.

Section 305.280(2) gives a taxpayer 90 days to appeal a tax assessment; an assessment becomes final if it is not appealed within that period.

Simson v. Department of Revenue · filed 2000-01-03(2)

If assessments are not appealed within the 90 days provided by ORS 305.280(2), ... then they become final and cannot be appealed.

Section 305.280(2) requires an appeal to be filed within 90 days after a notice of deficiency assessment becomes final; the filing deadline is mandatory.

Rodriguez v. Department of Revenue, Tc-Md 100051b (or.tax 4-23-2010) · filed 2010-04-23(2)

During the conference, Plaintiff acknowledged that she postmarked the Complaint to the court January 29, 2010, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (November 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). No exceptions apply to extend the mandatory filing deadline. Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

An appeal filed more than 90 days after a notice of deficiency assessment becomes final must be dismissed; no exceptions extend the filing deadline.

Byers v. Department of Revenue, Tc-Md 100934b (or.tax 11-3-2010) · filed 2010-11-03(2)

During the conference, Plaintiff acknowledged that she postmarked the Complaint to the court June 9, 2010, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280(2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280(2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). No exceptions apply to extend the mandatory filing deadline. Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) bars the court from considering the merits of an appeal filed more than 90 days after the notice of deficiency becomes final.

MacIel v. Department of Revenue, Tc-Md 100824b (or.tax 12-10-2010) · filed 2010-12-10(2)

The court cannot consider the merits of the appeal for 2008 because it was filed late. For that year, Defendant's Notice of Deficiency Assessment was mailed January 20, 2010. Plaintiff acknowledged that he postmarked the Complaint to the court May 13, 2010, which is more than 90 days after the date Defendant's Notices of Deficiency became final. See ORS 305.280(2); 1 McDowell v. Dept. of Rev. , TC-MD No 050812C at 2 (Nov 28, 2005) (citing ORS 305.280(2) (2003) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed).

Section 305.280(2) gives taxpayers 90 days to appeal a deficiency assessment; an appeal postmarked on the final day is timely.

Palandech v. Department of Revenue, Tc-Md 100015c (or.tax 3-23-2011) · filed 2011-03-23(2)

Plaintiffs appealed on the final day of their statutory appeal rights, based on the January 4, 2010, postmark date of their appeal, which is exactly 90 days from the date of Defendant's assessments issued October 6, 2009.

Section 305.280’s time limits bar a delayed challenge to an earlier assessment error even when the error affects taxes in later years.

Myslony v. Dept. of Rev. · filed 2013-01-31

Although the earlier error of the assessor, if that is what occurred, continues to affect the determination of the property tax liability for the property, the challenge by taxpayer does not come within the time limits provided in ORS 305.280 or ORS 305.288 and is time-barred.

Section 305.280(2) requires a taxpayer to appeal within 90 days after a notice of proposed adjustment becomes final; a late complaint is dismissed.

Stull v. Department of Revenue, Tc-Md 070834b (or.tax 5-2-2008) · filed 2008-05-02(2)

During the conference, Plaintiff acknowledged that she postmarked her Complaint to the court November 19, 2007, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2) (2005); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

An appeal from a proposed adjustment must be filed within 90 days after the notice becomes final, and reliance on a tax preparer does not excuse a late filing.

Burkinshaw v. Dept. of Revenue, Tc-Md 070913c (or.tax 3-6-2008) · filed 2008-03-06(2)

ORS 305.280 (2) provides that "[a]n appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." ... There is no provision in the statute authorizing the court to waive or excuse the appeal deadline where a taxpayer relies, to her detriment, on her preparer.

An appeal from a proposed adjustment must be filed within 90 days after the notice becomes final, and that deadline cannot be extended.

Wilson v. Department of Revenue, Tc-Md 081023d (or.tax 1-12-2009) · filed 2009-01-12(2)

Plaintiff had 90 days from the date the Notice was final to file her appeal. Plaintiff's appeal was filed more than 90 days after that date. The court is not aware of any circumstance that extends the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a proposed adjustment to be filed within 90 days after the notice becomes final, and the deadline cannot be extended.

Patterson v. Department of Revenue, Tc-Md 090070d (or.tax 4-21-2009) · filed 2009-04-21(2)

Plaintiff had 90 days from the date the Notice was final to file her appeal. Plaintiff's appeal was filed more than 90 days after that date. The court is not aware of any circumstance that extends the statutory limit of 90 days.

An appeal from a proposed adjustment must be filed within 90 days after the notice of adjustment becomes final.

Castellanos v. Department of Revenue, Tc-Md 100935c (or.tax 10-12-2010) · filed 2010-10-12(2)

Plaintiff then had 90 days from the date the notice became final to file an appeal with this court. ORS 305.280(2) (providing in part that "[a]n appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final.") Plaintiff's appeal to the court was postmarked June 10, 2010, more than 90 days after the deadline for filing the appeal. Accordingly, Defendant's motion is granted.

Section 305.280(2) requires an appeal from a proposed adjustment within 90 days after the notice becomes final; an appeal filed after that deadline is dismissed.

Salazar v. Department of Revenue, Tc-Md 110134c (or.tax 5-26-2011) · filed 2011-05-26(2)

This matter is before the court on Defendant's motion to dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2). ... Plaintiff's appeal deadline was December 28, 2010. Plaintiff filed her appeal more than two months after the deadline. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion to dismiss is granted.

Section 305.280(2) requires an appeal from a proposed adjustment to be filed within 90 days after the notice becomes final.

Anderson v. Department of Revenue · filed 2012-09-18(2)

Plaintiff’s Complaint was filed more than 90 days after Defendant’s Notice was final. The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a proposed adjustment under ORS 305.270 must be filed within 90 days after the notice of adjustment becomes final.

Barendrick v. Department of Revenue · filed 2012-09-11(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final.” The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a proposed adjustment within 90 days after the notice becomes final.

Gocan v. Department of Revenue · filed 2012-12-31(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires appeals from final proposed adjustments and notices of assessment to be filed within 90 days.

Savranakis v. Department of Revenue · filed 2012-02-27(2)

Plaintiff’s Complaint was postmarked December 21, 2011, which is beyond the 90 days required by ORS 305.280(2).

An appeal from a proposed adjustment must be filed within 90 days after the adjustment notice becomes final.

Bliss-Calderon v. Dept. of Rev. · filed 2015-03-31(2)

Plaintiffs missed the statutory appeal deadline by three days. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal within 90 days after a notice of proposed refund adjustment becomes final.

Heriza v. Department of Revenue · filed 2013-08-01(2)

Plaintiffs had 90 days from the day the Notice became final to appeal. ORS 305.280(2).

Section 305.280(2) requires an appeal from a proposed tax adjustment within 90 days after the notice of adjustment becomes final.

Lang v. Department of Revenue · filed 2014-03-18(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a proposed tax adjustment must be filed within 90 days after the notice of adjustment becomes final.

Somes v. Department of Revenue · filed 2013-03-11(2)

This interval is longer than the 90 days required by ORS 305.280(2)(2011), which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final.” The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a proposed tax adjustment within 90 days after the notice becomes final; later correspondence does not extend that period.

Linton v. Dept. of Rev. · filed 2015-02-06(2)

The time period to file an appeal with this court was within 90 days after Defendant’s Notice was final. See ORS 305.280(2). Defendant’s Notice was final on February 15, 2013. Plaintiff filed his appeal with this court on November 12, 2014 – a date substantially beyond the 90-day statutory appeal period.

An appeal from a proposed refund adjustment must be filed within 90 days after the notice becomes final.

Baughn v. Dept. of Rev. · filed 2015-08-11(2)

Plaintiffs’ then had 90 days to appeal Defendant’s Notice to this court as provided in ORS 305.280(2). The 90-day deadline from the date the Notice became final was May 7, 2015.

An appeal from a proposed adjustment must be filed within 90 days after the notice of adjustment becomes final.

Hayes v. Dept. of Rev. · filed 2015-12-15(2)

Under ORS 305.280(2),1 an appeal to this court from a proposed adjustment must be filed “within 90 days after the date the notice of adjustment is final.”

Section 305.280(2) gives a taxpayer 90 days after a department notice becomes final to appeal to the Tax Court; filing an amended return does not reopen an expired appeal period.

Horn v. Dept. of Rev. · filed 2014-10-09(2)

Under applicable law, Plaintiff could file a written objection or request a conference with Defendant within 30 days of the date the notice was issued, as provided in ORS 305.270(4)(b),1 or Plaintiff could wait until the date the notice became final, and appeal to this court within 90 days of that date, as provided in ORS 305.280(2). ... Plaintiff’s 2011 amended return did not provide her with an ... opportunity to appeal Defendant’s denial of her claimed child care expenses because her opportunity to make that appeal expired before she filed her amended return.

Section 305.280 requires an appeal from a proposed adjustment within 90 days after its notice becomes final and an appeal under ORS 305.275 within 90 days after the taxpayer learns of the challenged act or determination.

Reynolds v. Dept. of Rev. · filed 2018-08-31(1), (2)

Plaintiff’s appeal was not filed until May 2018, which is more than 90 days after the notice became final. Plaintiff also included with her materials a Notice of Amended Return Denial from Defendant, dated May 9, 2017. To the extent that Plaintiff appeals that notice, an appeal under ORS 305.275 must be filed within 90 days of the act, omission, order or determination became known to the taxpayer. ORS 305.280(1). The court is not aware of any authority extending that deadline and Plaintiff presented no further information to the court. Defendant’s motion to dismiss is granted.

Section 305.280(2) requires an appeal from a proposed adjustment within 90 days after the notice becomes final; difficulty understanding the rules did not toll that deadline.

Rimer v. Dept. of Rev. · filed 2018-12-27(2)

Neither of those situations is alleged in this case. Although it is understandable that Plaintiff’s condition may make it more difficult for her to meet the deadlines for filing an appeal, the court does not find her situation meets the extraordinary circumstances described above. Plaintiff’s complaint was untimely and thus Defendant’s Motion to Dismiss is granted.

A taxpayer has 90 days after a proposed refund adjustment notice becomes final to appeal to the Tax Court.

Edwards v. Dept. of Rev. · filed 2019-01-08(2)

Thereafter, the taxpayer has 90 days to appeal to this court, as provided in ORS 305.280(2).

Section 305.280(2) allows a taxpayer to appeal a proposed refund adjustment within 90 days after the notice becomes final; when no administrative review is sought, that is 120 days from the notice date, regardless of when it is received.

Cruz v. Dept. of Rev. · filed 2019-06-25(2)

A taxpayer receiving a notice of a proposed refund adjustment is entitled to appeal to this court “within 90 days after the date the notice of adjustment is final.” ORS 305.280(2). ... Thus, a taxpayer who takes no other action is allowed 120 days to appeal to this court from the date of a notice of proposed refund adjustment. That period is measured from “the date of the notice,” not the date a taxpayer receives the notice. ORS 305.270(4)(b).

Section 305.280(2) gives a taxpayer 90 days after a proposed adjustment becomes final to appeal; without administrative review, that allows 120 days from the notice date.

Wright v. Dept. of Rev. · filed 2019-01-25(2)

A taxpayer receiving a notice of proposed adjustment is entitled to appeal to this court “within 90 days after the date the notice of adjustment is final.” ORS 305.280(2). Recipients of such notices may seek administrative review from Defendant by requesting a conference or submitting written objections “within 30 days of the date of the notice of proposed adjustment[.]” ORS 305.270(4)(b). If no such administrative review is sought, the notice of proposed adjustment becomes final at the expiration of the 30-day period. See ORS 305.270(5)(b). Thus, a taxpayer who takes no other action is allowed 120 days from the date of a notice of proposed adjustment to appeal to this court.

Section 305.280(2) gives a taxpayer 90 days to appeal after a proposed adjustment becomes final; if the taxpayer does not seek administrative review, that allows 120 days from the notice date.

Fransen v. Dept. of Rev. · filed 2019-08-05(2)

Thus, a taxpayer who takes no other action is allowed 120 days from the date of a notice of proposed adjustment to appeal to this court.

Section 305.280(2) requires an appeal from a proposed refund adjustment within 90 days after the notice becomes final, or 120 days after the proposed notice when no written objections are made.

Hosley v. Dept. of Rev. · filed 2025-10-15(2)

Thus, an appeal must be made within 120 days from notice of proposed adjustment, assuming no written objections were made to Defendant.

Section 305.280(1) requires a taxpayer to appeal a refund denial to the department within 90 days after becoming aware of it.

Case v. Department of Revenue · filed 1988-02-19(1)

ORS 305.280(1) requires the taxpayer to ... appeal the denial of the refund claim to the department within 90 days after becoming aware of the denial.

Section 305.280(2) requires dismissal of an appeal filed after the deadline for challenging a refund denial.

Wiegand v. Department of Revenue, Tc-Md 080119d (or.tax 4-16-2008) · filed 2008-04-16(2)

During the conference, Plaintiff acknowledged that Plaintiffs postmarked their Complaint February 12, 2008, which is 91 days after the date of Defendant's Notice. See ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (November 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because Plaintiff acknowledges that their Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) requires an appeal from a refund denial notice within 90 days of the notice and provides no exception for a late appeal.

Pleasant v. Department of Revenue, Tc-Md 080605c (or.tax 7-30-2008) · filed 2008-07-30(2)

ORS 305.280 (2) 1 requires a taxpayer appealing a refund denial notice to file the appeal "within 90 days after the date of the notice." Defendant issued its refund denial notice on December 10, 2007, and the statutory deadline for appealing was March 10, 2008 (because the 90 th day fell on Sunday, March 9). Plaintiff's Complaint was postmarked May 8, 2008, roughly two months after the deadline. Defendant correctly argued that there are no exceptions. Accordingly, the appeal must be dismissed.

Section 305.280(2) requires an appeal from a proposed refund adjustment within 90 days after the notice becomes final; the filing deadline is mandatory.

Nichols v. Dept. of Revenue, Tc-Md 080507d (or.tax 9-18-2008) · filed 2008-09-18(2)

ORS 305.280 (2) states that Plaintiff's appeal "shall be filed within 90 days after the date the notice of adjustment is final." ... Unfortunately, the final day to file a timely appeal within 90 days of the date (January 16, 2008) was April 15, 2008. The court has no authority to ignore a mandatory filing deadline.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial to be filed within 90 days of the notice; the court measured filing by the postmark date and dismissed an appeal postmarked two days late.

Smith v. Dept. of Revenue, Tc-Md 091390c (or.tax 12-18-2009) · filed 2009-12-18(2)

ORS 305.280 (2) provides in relevant part: "An appeal * * * from any notice of assessment or refund denial issued by the Department of Revenue * * * shall be filed within 90 days after the date of the notice." The statutory 90-day period in this case (gauged from the postmark date) was August 25, 2009. Plaintiff missed that deadline by two days. This court is not aware of any circumstances that extend the 90-day statutory limit. Accordingly, Defendant's dismissal request is granted.

Section 305.280(2) requires an appeal from a Department of Revenue notice of assessment or refund denial to be filed within 90 days; a taxpayer's misunderstanding does not extend that deadline.

Devore v. Department of Revenue, Tc-Md 081075c (or.tax 1-23-2009) · filed 2009-01-23(2)

Plaintiff failed to file her appeal in the court within 90 days after Defendant's Notice was final. Unfortunately, the statutory limit cannot be extended. Defendant's motion is granted.

Section 305.280(2) gives a taxpayer 90 days to appeal after a proposed refund adjustment becomes final, and the court cannot waive that deadline on equitable grounds.

Keeler v. Department of Revenue, Tc-Md 081111b (or.tax 1-30-2009) · filed 2009-01-30(2)

From that date, Plaintiff had 90 days to appeal to this court. ORS 305.280 (2). Those appeal rights expired October 24, 2008. ... This court has no equitable authority to waive or modify the statutory deadlines. Because the Complaint was filed after the statutory deadline, the court must grant Defendant's motion.

Section 305.280(2) allows 90 days after a proposed refund adjustment notice becomes final to appeal to the Tax Court; an untimely appeal must be dismissed.

Brugh v. Department of Revenue, Tc-Md 091452c (or.tax 1-22-2010) · filed 2010-01-22(2)

Under applicable law, Plaintiff had the option of filing written objections or requesting a conference with the Oregon Department of Revenue (Department) within 30 days of the date the notice was issued, as provided in ORS 305.270 (4)(b), 1 or waiting until the notice became final, and appealing to this court within 90 days of the date that notice became final, as provided in ORS 305.280 (2). ... Because Plaintiff's appeal to the court was not timely filed, the court must grant Defendant's request for dismissal.

An appeal from a Department of Revenue refund denial must be filed within 90 days after the date of the notice.

Yang v. Department of Revenue, Tc-Md 080956c (or.tax 2-12-2009) · filed 2009-02-12(2)

An appeal from a refund denial must be filed within 90 days of the date of the notice.

Section 305.280(2) requires an appeal from a refund denial notice within 90 days after the notice date.

Knapp v. Department of Revenue, Tc-Md 090047c (or.tax 3-10-2009) · filed 2009-03-10(2)

ORS 305.280 (2) requires a taxpayer to appeal or refund denial notice "within 90 days after the date of the notice." The 90-day deadline from Defendant's refund denial notice was December 22, 2008. Plaintiff's Complaint is deemed filed January 20, 2009, the postmark date of her resubmitted appeal that included the filing fee. Plaintiff missed that deadline by nearly one month.

Section 305.280(2) gives taxpayers 90 days to appeal a refund denial, and the Tax Court cannot waive or modify that deadline on equitable grounds.

Chong v. Dept. of Revenue, Tc-Md 090147b (or.tax 10-16-2009) · filed 2009-10-16(2)

From that date, Plaintiffs had 90 days to appeal to this court. ORS 305.280 . 1 Those appeal rights expired February 9, 2009. At that time, Defendant's Notice of Refund Denial became final. See ORS 305.280 (2). ... This court has no equitable authority to waive or modify the statutory deadlines. Because the Complaint was filed after the statutory deadline, the court must grant Defendant's motion.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial to be filed within 90 days after the notice.

Miller v. Dept. of Revenue, Tc-Md 110027d (or.tax 4-15-2011) · filed 2011-04-15(2)

Plaintiff's Complaint was filed after the 90 days required by ORS 305.280(2)(2009), which provides: "An appeal under ORS 323.416 * * * or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final." The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a notice of refund denial must be filed within 90 days of the notice; a late complaint is dismissed.

Crosswhite v. Department of Revenue, Tc-Md 101267c (or.tax 2-9-2011) · filed 2011-02-09(2)

This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280(2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial within 90 days after the notice; the court found no basis to extend that deadline.

Gutierrez-Acuna v. Department of Revenue, Tc-Md 100062d (or.tax 5-12-2010) · filed 2010-05-12(2)

This matter is before the court on Defendant's motion to dismiss (motion), 1 on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280 (2). ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's motion is granted.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial to be filed within 90 days after the notice.

Hassey v. Department of Revenue, Tc-Md 101307b (or.tax 5-5-2011) · filed 2011-05-05(2)

The Complaint was filed on December 7, 2010, and postmarked on December 6, 2010. That interval is longer than the 90 days required by ORS 305.280(2) (2009), which provides: "An appeal under ORS 323.416 or ORS 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final."

Section 305.280(2) requires an appeal from a proposed refund adjustment to be filed within 90 days after the notice becomes final.

Ruiz-Galicia v. Department of Revenue, Tc-Md 100768d (or.tax 9-22-2010) · filed 2010-09-22(2)

Plaintiff's Complaint was filed May 10, 2010, a date beyond the statutory 90 day period allowed by ORS 305.280(2).

A taxpayer must appeal a refund denial within 90 days after the date of the notice.

Petersen v. Dept. of Revenue, Tc-Md 110061d (or.tax 5-19-2011) · filed 2011-05-19(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a refund denial to be filed within 90 days of the notice; a complaint sent by private carrier is filed when delivered to the court.

Upthagrove v. Department of Revenue · filed 2012-09-19(2)

The file date for Plaintiff’s Complaint is the date the private carrier delivered her Complaint to the court. This interval is longer than the 90 days required by ORS 305.280(2) (2011), which provides: ... Plaintiff’s Complaint was filed 91 days after Defendant’s Notice of Refund Denial. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial to be filed within 90 days after the notice.

Boyland v. Department of Revenue · filed 2012-06-06(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

An appeal from a refund denial must be filed within 90 days after the notice; the court found no circumstances extending that limit.

Bennett v. Department of Revenue · filed 2012-03-08(2)

This interval is longer than the 90 days required by ORS 305.280(2) (2009), which provides: ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a refund denial within 90 days after the date of the notice.

Wallace v. Department of Revenue · filed 2013-04-24(2)

That interval is longer than the 90 days allowed under ORS 305.280(2). The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss must be granted.

A refund-denial appeal filed one day after the 90-day deadline is untimely, and extraordinary circumstances do not extend that deadline.

Sargent v. Dept. of Rev. · filed 2014-09-29(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires an appeal from a refund denial for income tax to be filed within 90 days after the notice.

Reed v. Dept. of Rev. · filed 2015-07-14(2)

“An appeal * * * from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter * * * 316 * * * shall be filed within 90 days after the date of the notice.” ORS 305.280(2). ... Because Plaintiff’s Complaint was not filed until March 2, 2015, it was untimely.