I received a notice from the Oregon Department of Revenue Employment Department with billings for payroll taxes when I had no employees; how do I fix this?

I see this all the time. What likely happened is when your business was registered there was a box checked on the Combined Employer’s Registration Form that indicated you had employees or implied that you would have payroll. Notices followed asking for payroll forms to be filed which were not responded to. At this point, you should contact the ODR business line and explain your situation. Likely a letter and/or an amended Combined Employer’s Registration Form from you indicating that you had no employees will unwind the assessment. Contact the business line at 503.945.8100 for help here.