STATE TAX APPEAL TEMPLATE
Oregon – Magistrate Division, Oregon Tax Court
[// GUIDANCE: This template is designed for appeals of Oregon Department of Revenue (“DOR”) income, excise, corporate, or other state-level tax assessments. Property-tax appeals follow similar structure but have distinct statutory deadlines and valuation standards—adjust where appropriate.]
TABLE OF CONTENTS
- DOCUMENT HEADER
- DEFINITIONS
- OPERATIVE PROVISIONS
- REPRESENTATIONS & WARRANTIES
- COVENANTS & RESTRICTIONS
- DEFAULT & REMEDIES
- RISK ALLOCATION
- DISPUTE RESOLUTION
- GENERAL PROVISIONS
- EXECUTION BLOCK
1. DOCUMENT HEADER
1.1 Caption.
IN THE OREGON TAX COURT
MAGISTRATE DIVISION – [TAX] (ST)
[Taxpayer Legal Name(s)], ) Case No.: [To be Assigned]
Plaintiff-Taxpayer(s), )
v. ) COMPLAINT AND PETITION FOR
) MAGISTRATE-LEVEL REVIEW
OREGON DEPARTMENT OF REVENUE, ) (ORS Chapter 305)
Defendant. )
1.2 Effective Date. This Complaint and Petition for Magistrate-Level Review (“Petition”) is deemed filed on the date court-stamped above (“Effective Date”).
1.3 Parties.
a. “Taxpayer” means the individual(s)/entity identified in the caption.
b. “Department” means the Oregon Department of Revenue.
1.4 Recitals.
A. On [DATE OF NOTICE], the Department issued a Notice of Assessment, Ref. No. [ASSESSMENT NUMBER], assessing additional [TYPE OF TAX] for the period ending [TAX PERIOD] in the amount of $[AMOUNT] plus penalties and interest (the “Assessment”).
B. Taxpayer timely files this Petition within 90 days of the Assessment, seeking de novo review in the Oregon Tax Court Magistrate Division pursuant to ORS Chapter 305.
2. DEFINITIONS
(Alphabetical; cross-referenced throughout)
“Administrative Record” – collectively, the Assessment, supporting schedules, correspondence, and any protest materials exchanged prior to this Petition.
“Appeal” – the proceeding initiated by this Petition.
“Assessment” – see Recital A.
“Burden of Proof” – the obligation of the Taxpayer to establish by a preponderance of the evidence that the Department’s Assessment is incorrect (see ORS 305.427).
“Collection Stay” – the statutory suspension of enforced collection of the disputed Assessment upon the Court’s jurisdiction attaching, subject to ORS Chapter 305 and any bond/security requirements.
“Court” – the Oregon Tax Court, Magistrate Division.
“Department” – defined in §1.3(b).
“Effective Date” – defined in §1.2.
“Governing Law” – Oregon state tax law and procedural rules as modified by this Petition.
“Parties” – collectively, the Taxpayer and the Department.
“Petition” – this document, inclusive of all exhibits and schedules.
3. OPERATIVE PROVISIONS
3.1 Filing & Jurisdiction.
a. Timeliness. Taxpayer affirms this Petition is filed within the statutory 90-day deadline following the Assessment.
b. Venue. Jurisdiction lies exclusively in the Magistrate Division pursuant to ORS Chapter 305.
3.2 Relief Requested.
a. Determination that the Assessment is erroneous in whole or in part.
b. Abatement of penalties and interest.
c. Order directing the Department to issue a refund with statutory interest, if overpayment is determined.
d. Entry of a Collection Stay for all disputed amounts pending final disposition.
3.3 Statement of Facts.
[PLACEHOLDER – Provide concise factual narrative supporting the challenge, e.g., income characterization, apportionment factors, deduction disallowance, etc.]
3.4 Issues Presented.
[PLACEHOLDER – Enumerate each legal/ factual issue; e.g., “Whether Taxpayer’s R&D credit qualifies under ORS ***.”]
3.5 Applicable Law.
[PLACEHOLDER – Cite statutes/regulations relied upon. Omit case citations unless counsel adds post-verification.]
3.6 Prayer for Relief.
Taxpayer respectfully requests that the Court:
1. Vacate or reduce the Assessment as justice requires;
2. Grant any associated refunds;
3. Sustain the Collection Stay until final, non-appealable resolution; and
4. Award costs recoverable under ORS 305.490.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. The individual signing below is authorized to act on behalf of Taxpayer.
4.2 Accuracy. All factual statements herein are true and correct to the best of Taxpayer’s knowledge, information, and belief, formed after reasonable inquiry.
4.3 Completeness of Administrative Record. Taxpayer has included or will timely produce all material documents relevant to the issues raised.
4.4 Survival. The representations and warranties in this §4 survive dismissal, settlement, or judgment.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Taxpayer shall:
a. Maintain and preserve all records potentially responsive to discovery; and
b. Timely respond to reasonable information requests from the Department or the Court.
5.2 Notice Obligations. Taxpayer will promptly notify the Court and the Department of any related federal or state determinations that may affect the Assessment.
5.3 Settlement Discussions. The Parties may engage in confidential settlement negotiations at any time pursuant to Tax Court rules; participation does not waive any rights herein.
6. DEFAULT & REMEDIES
6.1 Events of Default. Each of the following constitutes a default by Taxpayer:
a. Failure to prosecute the Appeal;
b. Failure to comply with discovery orders;
c. Non-payment of any court-ordered bond/security.
6.2 Cure Period. Taxpayer shall have 14 days after written notice of default to cure, unless a shorter period is ordered by the Court.
6.3 Remedies. Upon uncured default, the Court may dismiss the Petition with prejudice, lift the Collection Stay, and award prevailing-party costs and fees.
7. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof.
Taxpayer acknowledges and assumes the Burden of Proof. No indemnity shifting is applicable beyond the statutory framework.
7.2 Limitation of Liability.
The Department’s monetary exposure is capped at the amount of tax, penalties, interest, and statutory costs lawfully recoverable; punitive damages are unavailable.
7.3 Force Majeure.
Deadlines may be extended for extraordinary circumstances (natural disaster, court closure), subject to Court approval.
8. DISPUTE RESOLUTION
8.1 Governing Law.
This Petition is governed by Oregon state tax statutes, rules of the Oregon Tax Court, and related administrative regulations.
8.2 Forum Selection.
Exclusive forum is the Magistrate Division of the Oregon Tax Court. Either party may seek review by the Regular Division pursuant to ORS 305.501 et seq.
8.3 Arbitration.
Arbitration is not required; however, the Parties may stipulate to binding arbitration of discrete issues subject to Court approval.
8.4 Jury Waiver.
No jury trial is available in Oregon Tax Court; any common-law right to jury trial is knowingly waived.
8.5 Injunctive Relief.
The Collection Stay shall remain in effect unless dissolved by order of the Court or upon Taxpayer’s default per §6.
9. GENERAL PROVISIONS
9.1 Amendment & Waiver.
This Petition may be amended as of right within 28 days of filing or thereafter with leave of Court. Waivers must be in writing and signed by the waiving party.
9.2 Assignment.
Taxpayer’s rights and obligations are personal and non-assignable without Court consent, except to successors by merger or operation of law.
9.3 Severability.
If any provision is declared unenforceable, the remainder shall be construed to give maximum effect to the Parties’ intent.
9.4 Entire Petition.
This document, together with all exhibits and subsequent Court-approved amendments, constitutes the entire pleading.
9.5 Electronic Signatures.
Electronic signatures and filing via the Oregon Judicial Department’s eFiling system have the same force and effect as originals.
10. EXECUTION BLOCK
Dated: ________
[TAXPAYER LEGAL NAME]
By: _______
Name: [AUTHORIZED SIGNATORY]
Title: [CAPACITY]
Address: [MAILING ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]
Verification
I, the undersigned, declare under penalties of perjury that I have read the foregoing Petition and that the facts stated therein are true and correct to the best of my knowledge and belief.
Signature of Taxpayer / Authorized Representative
[Optional: Notary acknowledgment if desired]
EXHIBIT LIST (attach as needed)
A. Copy of Assessment (mandatory)
B. Protest/Conference Correspondence
C. Schedules, Worksheets, and Supporting Documentation
D. Power of Attorney (if representative signs)
[// GUIDANCE:
1. Statutory Citations – Confirm accuracy before finalizing. ORS 305.280 (timeliness), ORS 305.427 (burden of proof), ORS 305.419-.490 (procedural & stay provisions) are generally applicable.
2. Filing Mechanics – File via OJD eFile or paper; pay current filing fee.
3. Collection Stay – Consider requesting formal stay order if DOR pursues collection despite automatic stay.
4. Bond/Security – Rarely required for income-tax matters but may be ordered for trust-fund taxes.
5. Deadlines – Track discovery, motion, and trial dates per Tax Court procedural rules.
]