12.1.2006

Significant Tax Law Developments in Oregon – 2005-2006

The Oregon Department of Revenue denied the taxpayer’s claim for a refund because the return was filed after the statutory deadline. The taxpayer challenged the Department’s denial claiming that the Department should be estopped from denying her a refund based on an allegation that the Department provided the taxpayer with misinformation concerning the filing deadline. View full article (PDF).