I am planning to appeal my Oregon tax issue with the court; are there any issues I need to be aware of?
Good question as there are several issues that occur following the issuance of the Notice of Assessment (NOA). Thirty days after the issuance of the NOA, the Oregon Department of Revenue (ODR) will send a Notice and Demand to Pay Letter. While this letter may seem concerning, it is the next letter that you need to be aware of. Thirty days after the Notice and Demand to Pay Letter is sent (now 60 days after the NOA) ODR will send a Distraint Warrant or tax lien Letter. This is a document that creates a lien against your real and personal property. It is filed in the county that you reside in. This document authorizes the ODR to garnish your wages or bank account, or potentially seize other assets, without further notice. It is important to understand that ODR could take these actions even before your appeal rights have expired.
If you plan to appeal, then keep the ODR collection unit in the loop and once your appeal has been filed, get a copy of the Complaint to collections, so no enforced collection actions start.