I missed the written objection or conference appeal options
I had an audit with the State of Oregon that just concluded and I missed the written objection or conference appeal options. Am I stuck with the assessments?
No, you are still in good shape. You have appeal rights once the next letter called a Notice of Deficiency Assessment (“NODA”) is issued. From this letter, you can make an appeal to the Oregon Tax Court Magistrate Division within 90 days after the letter’s date.
Keep in mind if you miss this letter and its appeal rights, then you will have to pay the taxes and file a complaint in court called a refund suit to contest the assessment.