I am filing my Oregon tax appeal in Magistrate Court; what does this process look like?

You may represent yourself here. That’s the good news. You will need to file a Complaint in the Magistrate Court that alleges that the assessment that ODR made was incorrect and the reasons why. Following, the case will have a Magistrate who will likely give you time to work the issue(s) out with the Oregon Department of Revenue (ODR) before going to trial.

If the case ends up going to trial, the trial will be less formal than a typical Oregon courtroom proceeding. You still will need to have documents and evidence to establish your side of the story in the form of exhibits, controlling law, along with any witnesses (expert or otherwise). You will also need to determine where the error or errors are with ODR’s tax position and develop cross-examination of their representative, records, and ultimate conclusions.

You may want to consult with a competent tax attorney here.

Rules for Magistrate Court may be found at: http://www.courts.oregon.gov/rules/Documents/MagistrateRules.pdf