| What if I have not filed my taxes? |
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What is a nonfiler? |
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A nonfiler is someone who missed filing a prior year(s) tax return, when it appears that he or she was required to file for Oregon. Often these taxpayers have filed some years but are missing one or more years. |
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| 2. |
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How does the Department of Revenue identify nonfilers? |
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We have many ways to identify nonfilers. We receive federal information, information from other state agencies, anonymous tips, and information from other areas of our department. We also perform periodic checks of our own taxpayer information system to identify nonfilers. |
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What does the department do when a nonfiler is identified? |
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Our main goal is to work with the taxpayer to help him or her file the tax return(s). We send out a series of letters to encourage the taxpayer to file:
- First, we send out a request-to-file letter.
- If we receive no response after 30 days, we send out a demand-to-file letter.
- If we receive no response after another 30 days, we assess the tax due based on the best information available.
During this time we try to contact the taxpayer by telephone to explain the process and offer assistance.
If the taxpayer contacts us and requests assistance any time during this process, we will do all that we can to help.
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What are my choices if I am assessed? |
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You can always file the missing tax returns. If you are assessed, contact the department as soon as you receive your bill. We can help you get started on a plan to clear up your tax debt. |
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I haven’t filed tax returns for a few years. What can I do? |
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Contact us for assistance at 503-378-4988 or toll-free from an Oregon prefix at 1-800-356-4222. |
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| 6. |
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Is there a time limit on how far back the department can go to find years when I did not file? |
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According to ORS 305.265, there is no time limit on how far back the department can go to request a tax return. |
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