Tax - Frequently Asked Questions

Contact: Tax Hearings | Phone: (503) 947-1488 | Email: oeduitaxhearings@employ.oregon.gov
Office of Administrative Hearings: www.oregon.gov/oah/Pages/contact_us.aspx
875 Union St. NE | Salem, Or 97311 | Hours of Operation: 9:00 A.M.-4:00 P.M.
TTY: 7-1-1 | Internet Relay: Sprint Relay

The Employment Department UI Tax Section issues certain documents that can be appealed if the employer does not agree with the Department’s decision. The appeal process is done through a hearing request.

Click Here to File a Hearing Request

Frequently Asked Questions

What documents are appealable?

The following documents are appealable:

Notice of Determination (Forms NODD1, NODD2, NODD3, NODD4, NODN1, NODN2, NODN3, NODN4, NODN5, NODN6, NODR1, NODR2, NODR3, NODR4, 153T, 153X)
Amended Notice of Determination (Form 153U)
Supplemental Notice of Determination (Forms NODC1, NODC2, NODC3, NODC4, 242U)
Notice of Tax Assessment (Form 502, Manual, 4QQ)
Notice of Estimated Tax Assessment (Form 534)
Notice of Estimated Jeopardy Tax Assessment (Form 5)
Corporate Officer Election Notice (Forms 25A, 88A, 88B, 89A, 373A)
Denial of Late Filing Penalty Deletion Request (Forms DEN1, DEN3)
Denial of One Percent Penalty Waiver Request (Forms DEN2, DEN4)
Notice of Tax Rate Request and Redetermination Decision (Forms 316E, 326E)

The following documents are not appealable, and you must first request a review of the information:

Notice of Late Filing Penalty Assessment (Form 514)
Notice of One Percent Penalty Assessment (Form OPP)
Notice of Tax Rate (Forms PRETX, 238, 239)

Please note that hearing requests on non-appealable documents will result in a denial of your hearing request.

Do I need to request a hearing on each appealable document?

You may receive multiple appealable documents covering the same issues in dispute. In order for the Administrative Law Judge to have jurisdiction over each appealable document, you will need to request a hearing on each one. You may appeal up to three documents with one request using the Electronic Appeals System.

What if I have additional documents to support my hearing request?

Please e-mail all attachments to your hearing request to the Tax Hearings Unit at oeduitaxhearings@employ.oregon.gov If you submitted your hearing request through the electronic appeals system, please include your reference number in the e-mail. Otherwise, please clearly identify the business name.

Please avoid sending confidential information to this e-mail address as the e-mail system is not secure. If you have confidential documents to include as an attachment, please contact the tax hearings unit to arrange for alternative receipt of this information.

When your hearing request is referred to the Office of Administrative Hearings, the Department will include the attachments with the request.

How do I know that you received my hearing request?

If you file your hearing request using the electronic appeals system, you will receive a confirmation e-mail with a reference number after you submit the request. Once the Department has initially processed your request, you will also receive a letter in the mail acknowledging your hearing request. Please keep these documents for your records.

What is the Office of Administrative Hearings?

The Office of Administrative Hearings (OAH) is an independent and impartial forum for citizens and businesses to dispute state agency action against them. Within the OAH, there are administrative law judges (ALJ) who oversee the hearing and make an independent decision.

How do I postpone a hearing?

A hearing may be postponed only if the request is made promptly and if you establish good cause for the postponement. If you need a postponement, telephone the Office of Administrative Hearings immediately. The administrative law judge will allow or deny your request. After a hearing has started, it may be interrupted and continued to a later date with the administrative law judge’s permission. Hearings that are continued are usually rescheduled and completed within a few weeks.

What if I need an interpreter?

Hearings are conducted in English. If your knowledge of English is limited or if you are hearing or speech impaired, or if you are reading this for a person, whose knowledge of English is limited, contact the Office of Administrative Hearings immediately. They will arrange to have an interpreter available for the hearing. There is no charge to you for this service.

What if I have special needs?

If you have special needs due to a physical impairment, contact the Office of Administrative Hearings immediately so that reasonable accommodations can be made for you.

What if the hearing decision changes the initial decision?

If the hearing decision changes the initial decision, the Department will make the required changes and will notify you once these changes have been made. However, if the Department decides to appeal the decision to the Court of Appeals, it will not make the changes until the decision becomes final.

Why am I receiving statements of account when I have requested a hearing?

Per ORS 657.515, interest continues to accrue on the unpaid tax balance at the rate of one and one-half percent (1 ½%) per month or fraction of a month.

ORS 657.457 mandates a penalty for all employers who fail to file all Unemployment Insurance tax reports or pay all Unemployment Insurance taxes due by September 1st of each year. This penalty is one percent (1%) of the employer’s preceding calendar year taxable payroll.

As a courtesy, the Department will not pursue active collections activities. However, to avoid the accrual of additional interest and penalties between now and the time a decision is made by the OAH, please pay any balance due. If the final decision is in your favor, a refund will be issued in accordance with the decision.