This page provides general guidance about garnishments issued by the Oregon Department of Revenue (department). This page should not be taken as legal advice.
Tax collection process
If you do not pay your taxes, set up a payment plan, or make the payments you agreed to, we will take actions to collect the money you owe, including:
- Applying your federal or state tax refunds to your balance.
- Garnishing your wages, bank account, or other contractual payments. Certain income, such as Social Security or disability payments, are protected from garnishment.
- Seizing and selling your real or personal property (for example, recreational vehicles, boats, motorcycles) you own or have interest in. We will not seize your primary residence.
- Filing a tax lien against your real property in the county lien record. This is the public notice of debt that attaches to your real property and your rights to the property. Get more information at Oregon Department of Revenue: Collections: State tax liens.
- Filing a Uniform Commercial Code (UCC) lien with the Oregon Secretary of State. A UCC lien may be attached to business assets enabling us to seize property to recoup balances owed to the state.
- Professional license suspension, safe deposit boxes seizure, or seizure of money from business cash registers. Get more information at Oregon Department of Revenue : Collections : Professional license suspension.
- Publicly posting your name and other information on the department's Delinquent Taxpayers List if you owe over $50,000 in delinquent tax debt. For more information on this program visit the Oregon Department of Revenue : Collections : Delinquent Taxpayer List. The published list can also be accessed on Revenue Online under tools.
If we contact you, you need to respond promptly. If you do not respond, we may take additional collection action, as required by law.
Penalties and interest
Penalties and interest are charged when you do not pay your tax by the due date and/or file your tax return late. You have the right to ask us to waive certain penalties. Get more information at Oregon Department of Revenue: Collections : Penalty waivers or contact us for more information.
Correspondence
If you owe a balance and it is past due, the department will send you the following series of letters during the collections process
- Notice of Assessment: This letter is sent if you have sent your tax return after the due date or without full payment. It explains any penalties and interest that have been charged and how to pay your taxes.
- Notice and Demand for Payment: This is the second request for full payment of taxes you owe and explains any penalties and interest and how to pay your taxes.
- Distraint Warrant: This is a legal document (like a court judgment) that establishes the department's right to collect the tax debt from you. This is not a warrant for your arrest.
- State Tax Lien: This letter records your debt with the county clerk lien records. The notice is sent to the county you reside in or own property in and has the effect of a judgment.
- Notice of Intent to Offset Federal Income Tax Refund and Other Federal Payments: This letter notifies you that your federal tax refund may be sent to the department to apply towards the debt you owe. This letter is sent to you through certified mail through the U.S. Postal Service.
- Notice of Intent to Offset Federal Payments to an Oregon Debt: This letter notifies you that you owe tax debt and that certain non-tax federal payments may be applied to pay your debt. Some federal payments, such as Social Security, are protected from offset and will not be sent to us.
- Statement of Account: This is a summary of all your accounts and balances owed that the department will periodically send to you.
If you have a department approved payment plan, review the notice and save for your records.
Payment options
If you cannot afford to pay your taxes in full, you may set up a payment plan on Revenue Online or by calling the department. Get information at Oregon Department of Revenue : Collections : Payment Plans.
Pay your taxes in full on Revenue Online, over the phone, through the mail, or in person. Cash is not accepted at any of the department's field offices. Cash payments are accepted at the main building, located at 955 Center Street NE, Salem, Oregon 97301.
If you cannot afford to pay your taxes
Individuals who cannot pay their taxes in full or set up a payment plan may qualify for one of the following:
If you owe business tax, contact us about your options.
You may also be eligible for a settlement offer. You will need to provide detailed financial information to us to evaluate your circumstances. You must also make a nonrefundable, good faith payment of 5 percent of your offer to be considered. Read more at Oregon Department of Revenue : Collections : Settlement Offers.
Authority to represent or to receive tax information, and third-party access to my Revenue Online account
We cannot discuss your account with anyone other than those you authorize. The department has two forms that allow you to authorize another person access to your tax information: Authorization to Represent (OR-AUTH-REP) and Authorization to Receive Tax Information (OR-AUTH-INFO).
The Authorization to Represent form allows you to designate a person with whom the department can disclose your confidential tax information and make decisions on your behalf. Only certain people (family members, attorneys, certified public accountants, etc.) can be given this authority. The Authorization to Receive Tax Information form allows you to designate a person to whom the department can disclose confidential tax information. (There are a few alternate authorizations the department can accept instead of our forms—please contact us to discuss your options.)
Get more information at Oregon Department of Revenue : Tax authorization forms.
You can also grant access to another person, allowing them to view your account or act on your behalf through Revenue Online. Third-party access is not the same as the authorities described above. This authorizes an individual or business to access your account to view your balances, taxes, penalties, and payments, and to file appeals and waiver requests on your behalf.
Your rights
As an Oregon taxpayer, you have rights throughout the collection process. See Oregon Department of Revenue : Your Rights as an Oregon Taxpayer for more information.