(2) In general. ORS 305.265(7). Revenue Online. DEPARTMENT OF REVENUE, State of Oregon, Defendant. Keep us informed of any changes to your contact information during the appeals process. <> FINAL DECISION [1] RICHARD DAVIS MAGISTRATE JUDGE . Please visit Schwabes COVID-19 resource page for additional information. Vesta Corp. v. Dept. The Oregon return filing due date is automatically extended until July 15, 2020, for any returns with a valid six-month extension period ending on or after April 1, 2020, and before July 15, 2020. You must file your complaint with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing. Note: Interest continues to accrue on any unpaid taxes, regardless of whether you're appealing the determination. 754 0 obj <>stream A summary of the earlier Order can be found here. Our tax software did not generate the interest, so taxpayers will receive this notice showing the interest accrued on their unpaid quarterly tax liabilities. Which criteria you meet under OAR 150-305-0068 (waivers). 7, xK20 f- Q( 9v`9$-Z/5Ss'c4C)`S5%5M^`TlgY_B{' }cY}6B_}. We may waive the filing deadline requirement under certain circumstances. See Property Tax Appeals Matrix for a quick reference of where and when to appeal an assessment issue. See information circular, You applied for an exemption, a special assessment a proration of tax or a July 1 redetermination of value, and were otherwise qualified, but you were denied because the application was late. SSN/ITIN or FEIN (for corporations). (last accessed Jun. Location: ** Notice of Assessment for not filing Oregon personal income or corporation tax You may file a true return at any time after we've assessed the tax we think you owe. Order 2020-02 does not provide any automatic extension for the payment or deposit of any other type of Oregon tax, including: Finally, any interest or penalties with respect to Oregon tax filings and payments extended by Order 2020-02 will begin to accrue on July 15, 2020, and interest calculated on refunds will start to accrue no earlier than 45 days after July 15, 2020, or later (when otherwise applicable). April 11, 2023. (how to identify a Oregon.gov website) In most cases, appeal your property value by filing a petition with the Oregon Department of Revenue Notice of Proposed Refund Adjustment While the IRS forgave $10,200 of unemployment income, Oregon did not. The court may also be able to consider a late appeal for residential property if there is a 20-percent or greater value error. Salem OR 97301-2555. The period within which the DOR may issue a Notice of Assessment, Notice of Refund Denial, or conference letter affirming, canceling, or adjusting the Notice of Liability is extended 14 months after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability with regard to a written objection or conference request received within the 90-day period allowed under Order 2020-02. 165 0 obj <>stream endobj This also applies to deadlines for filing a written objection or request for conference that expire on or after April 1, 2020, and before July 16, 2020. 138 0 obj <> endobj Form OR-EZ-WAFDR, 150-303-077. Rule 150-305-0330 Appeal Procedures, PO Box 14725 Salem OR 97309-5018, Oregon Department of Revenue Corporate excise/income or personal income tax returns required to be filed with respect to an estate or trust pursuant to ORS 316.267 to ORS 316.317 are eligible for the aforementioned relief. Corporate excise/income or personal income tax returns required to be filed with respect to an estate or trust pursuant to ORS 316.267 to ORS 316.317 are eligible for the aforementioned relief. TC 5253 (2018), Notice of deficiency is subset of category of notices of proposed adjustment contemplated under subsection (3) of this section and thus may be used for purposes of determining whether extensions to time limitations provided by subsection (8) of this section are available. SUMMARY: DoD is proposing to amend the Defense Federal Acquisition Regulation Supplement (DFARS) to consolidate existing contract clauses for the management and reporting of Government property into a single contract clause, to replace references to legacy software applications . property tax appeals. No. Board of Property Tax Appeals petition forms are available from your county clerk or their website. The Oregon tax payment deadline for payments due with the tax year 2019 tax return is automatically extended to July 15, 2020. Archived post. (last accessed Jun. of Rev. Please visit Schwabes COVID-19 resource page for additional information. %PDF-1.5 we provide special support Any request for a direct appeal from a notice of proposed refund adjustment must meet general requirements. 2 0 obj ACTION: Proposed rule. What's a Notice of Proposed Refund Adjustment? 955 Center St NE Name and phone number of the person representing you, if applicable. we provide special support Send your return to: Oregon Department of Revenue, PO BOX 14600, Salem, OR 97309-5049. Salem OR 97301-2563. A review of the parties' materials show the Notice of Proposed Refund Adjustment was mailed to Plaintiffs on April 26, 2012. This comes nearly one month after the DOR issued Revenue Director's Order 2020-01 on March 24, 2020. . State of Oregon, Defendant. The deadline for filing an application with the county assessor for property tax deferral for tax year 2020-21 under ORS 311.672 is extended to June 15, 2020. Scan this QR code to download the app now. 1 0 obj The deadline to file an appeal is December 31, or the next business day if December 31 falls on a weekend or holiday. I'm confused on what this paper means? https://oregon.public.law/statutes/ors_305.270. On April 20, 2020, the Oregon Department of Revenue ("DOR") issued Revenue Director's Order 2020-02 ("Order 2020-02"). 726 0 obj <> endobj 981, as amended ( 7 CFR part 981 ), regulating the handling of almonds grown in California. Do I need to pay. Complete of Revenue, 9 OTR 356 (1983), Refund provisions of this section are limited to taxes shown on a report or return filed by the person with the department and do not act to extend period of time in which taxpayer may contest assessment. Received an Oregon billing on the same item billed by the IRS or another state, and have filed a timely appeal with the IRS or another state. Order 2020-02 does not provide any automatic extension for the payment or deposit of any other type of Oregon tax, including: Finally, any interest or penalties with respect to Oregon tax filings and payments extended by Order 2020-02 will begin to accrue on July 15, 2020, and interest calculated on refunds will start to accrue no earlier than 45 days after July 15, 2020, or later (when otherwise applicable). :,). This rule is adopted consistent with the Oregon Treasury Department's Policy FIN 201: Collection and Deposit of Money (s). If you disagree with an exemption denial, disqualification from special assessment, an omitted property assessment, or another non-value issue, you need to appeal to the Magistrate Division. (1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270 (Refund of excess tax paid)(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265 (Deficiency notice)(11). The Notice of Proposed Refund Adjustment became final on May 26, 2012, (30 days). The deadline for filing an application with the county assessor for property tax deferral for tax year 2020-21 under ORS 311.672 is extended to June 15, 2020. Plaintiff filed her Complaint on January 30, 2023, requesting a refund of $111 and an award of her $50 court filing fee. <> Notice of Proposed Refund Adjustment (NORA) ORS 305.270 Notice of Deficiency (NOD) ORS 305.265, 280, 305 This proposal is issued under Marketing Order No. We will continue to track federal, state, and local tax issues as events evolve in light of COVID-19. Is this a bad thing? The request must: (last accessed Apr. What is a Notice of Proposed refund Adjustment Oregon? You may file a true return at any time after we've assessed the tax we think you owe. News and Insights delivered to your inbox, Experience what we know about your industry and what its like to be, Fresh From The Bench (Latest Federal Circuit Court Cases), Indian Country & Alaska Native Corporations, In the Forest (Forest Products Newsletter), Consumer Products, Manufacturing & Retail, Corporate Restructuring, Bankruptcy & Litigation, Environmental & Natural Resource Regulation. The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1, 2020, and before July 15, 2020. Do I need to pay. of Rev. of Rev., 320 Or 713, 894 P2d 449 (1995), Issuance of notice of deficiency pursuant to ORS 305.265 satisfies requirement to send claimant notice of proposed adjustment. While the IRS forgave $10,200 of unemployment income, Oregon did not. . entrepreneurship, were lowering the cost of legal services and hb```,B eaH`r]r`pxrA}C entrepreneurship, were lowering the cost of legal services and You may petition the department in certain situations, including: You missed the deadline for filing an application for authorization for an enterprise zone exemption. endobj Join our community, read the PF Wiki, and get on top of your finances! Join thousands of people who receive monthly site updates. (3) Sections (4) and (5) of this rule are effective July 1, 2016 through December 31, 2016. https://oregon.public.law/rules/oar_150-305-0240. So this notice shows the adjustment made based on the difference between the federal adjusted gross income and the Oregon taxable income. we provide special support It has known security flaws and may not display all features of this and other websites. Review the description section of the notice for more information about the interest changes. Your subscription has been received! The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1, 2020 and before July . The links for the January training are below and you will need to register for one session only. 742 0 obj <>/Filter/FlateDecode/ID[<975504C45795EE4BB5D44FD8BF4C3BF6><25D6D991F668554EAD17D39572D8BF32>]/Index[726 29]/Info 725 0 R/Length 92/Prev 838560/Root 727 0 R/Size 755/Type/XRef/W[1 3 1]>>stream This comes nearly one month after the DOR issued Revenue Directors Order 2020-01 on March 24, 2020. New comments cannot be posted and votes cannot be cast. hb``` ,@( https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-305-0330 The penalty assessed for late filing a combined industrial property return must be appealed to the Board of Property Tax Appeals. Any request for a direct appeal from a notice of proposed refund adjustment must meet general requirements. https://www.zoomgov.com/meeting/register/vJIsduqpqDkpH-TAqW9pXWzHs_4AyFwgLlk. In addition, Where the taxpayer has a guardian or conservator, Notices of Proposed Refund . You will also need to attend one live Zoom training in January. Through social So this notice shows the adjustment made based on the difference between the federal adjusted gross income and the Oregon taxable income. If you have any questions regarding this training please contact: Justia US Law Case Law Oregon Case Law Oregon Tax Court, Magistrate Division Decisions 2021 Goll v. Dept. I use turbo tax and I just plugged in my info. A .gov website belongs to an official government organization in the UnitedStates. of Revenue, 15 OTR 89 (2000), Date of successful garnishment by Department of Revenue is date of payment of tax for purposes of commencing period within which claim must be filed. Email:Questions.dor@dor.oregon.gov. , pU@5L,`CD@1001.gaae(fbXhhp)c68u!10M vUBL" News and Insights delivered to your inbox, Experience what we know about your industry and what its like to be, Fresh From The Bench (Latest Federal Circuit Court Cases), Indian Country & Alaska Native Corporations, In the Forest (Forest Products Newsletter), Consumer Products, Manufacturing & Retail, Corporate Restructuring, Bankruptcy & Litigation, Environmental & Natural Resource Regulation. Start Preamble AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD). This page covers personal income tax appeals, corporation appeals, and Simson v. Dept. I use turbo tax and I just plugged in my info. Got a paper from the Oregon department of revenue of a proposed refund adjustment, I already got my state and irs tax return. We will continue to track federal, state, and local tax issues as events evolve in light of COVID-19. Got a paper from the Oregon department of revenue of a proposed refund adjustment, I already got my state and irs tax return. Justia US Law Case Law Oregon Case Law Oregon Tax Court, Magistrate Division Decisions 2019 Fransen v. Dept. of Rev., 22 OTR 539, slip op. A proposed adjustment may either increase or decrease the amount of the refund claim or result in the finding of a deficiency. %%EOF The request must: (a) Be in writing; (b) Be filed with the department within 30 days of the date on the notice of proposed refund adjustment; (c) Contain language that requests a waiver of a conference or written objection . endobj 4 0 obj Ecumenical Ministries v. Dept. I also got a check alongside the letter. Is this a bad thing? x[[o~/RIM il mhXBRN|3H)I7Q_itMv)]ef{Y:R}QN`%]|('^d\ Fiscal year returns and related payments due. (2) In general. An official website of the State of Oregon %%EOF [ORS 316.563 and ORS 316.587]. DECISION . % This letter will be one of multiple notices taxpayers will receive due to the IRS not recalculating Recovery Rebate Credit that is now to be backed out of the federal credits. The Statement of Account notice will follow in accordance with the above Notice of Adjustment. December 18, 2018. Tax Court of Oregon, Magistrate Division, Income Tax. Oregon Tax Court Plaintiff filed her Complaint o n January 30, 2023, requesting a refund of $111 and a n award of her $50 court filing fee . January 4, 2023, January 11, 2023, January 18, 2023, and January 25, 2023 are the dates of the training. "(6gJ . We'll issue the recommendation if we find good and sufficient cause for your late application. In the meantime, if you have any questions or comments about the Oregon CAT, or other state and federal tax issues, please do not hesitate to contact Dan Eller or Alee Soleimanpour. This must be done after you receive your tax statement, but before December 31, or the next business day if December 31 falls on a weekend or holiday. Oregon Department of Revenue Rule 150-305-0240 Proposed Refund Adjustment (1) A taxpayer may waive a conference or written objection and appeal a notice of proposed refund adjustment as provided in this rule. increasing citizen access. If you have been newly appointed by the County Clerk to serve as a member, please complete Module One and Module Two of the trainings. In addition, Send your return to: Oregon Department of Revenue, PO BOX 14600, Salem, OR 97309-5049. If the proposed adjustment results in a determination by the department that some amount is refundable, the department may send the claimant the adjusted amount . How you know Fiscal year returns and related payments due. Please give us a little more information about you and your interests so we can deliver the most relevant news and insights. ORS 305.620 (Collection and distribution of local taxes on income and sales), ORS 118.100 (Time for filing return and paying tax), ORS 314.410 (Time limit for notice of deficiency). Section 305.270 Refund of excess tax paid; claim procedure, Written appeals must include: Name. Oregon has changed the amount of interest this year on the underpayment of estimated tax shown on your 2020 tax return. Fransen v. Dept. (4) A written appeal from a notice of proposed refund adjustment that does not satisfy the requirements of this rule is considered a request for a conference or a written objection, whichever is applicable, and the corresponding . PTD.ProgramAssistance@dor.oregon.gov. endstream endobj startxref Plaintiff filed his appeal on April 1, 2005. Plaintiffs had 90 days from the day the Notice became final to appeal. On April 20, 2020, the Oregon Department of Revenue ("DOR") issued Revenue Director's Order 2020-02 ("Order 2020-02"). endstream endobj 139 0 obj <. Property Tax Appeals Matrix for a quick reference of where and when to appeal and assessment issue. (4) A payor may not make more than one deposit or payment of currency in a department district office per day. 25, 2023). Board of Property Tax Appeals (BOPTA) clerks in the county where the property is located. I use turbo tax and I just plugged in my info. You can petition us for a recommendation that your request be granted. Vesta Corp. v. Dept. The property value and late filing penalties for utilities and other centrally assessed property must be appealed to us on or before June 15 of the assessment year. Phone number. **Notice of Assessment for not filing Oregon personal income or corporation tax. Oregon or is a resident of Oregon and produces income from elsewhere owes taxes. Through social Plaintiff appeals Defendant's Notice of Proposed Refund Adjustment for tax year 2000, claiming that his Oregon-source income is exempt from Oregon income taxes under federal law that limits the state taxation of qualifying air carrier employees. 955 Center St NE The deadline for filing a written objection or a request for conference with the DOR after the issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended 90 days after the date on such Notice. Your email address will not be published. %PDF-1.6 % The total shown will be the taxes owed (shown in the OR-V tax payment vouchers provided in For You to Pay folder) plus the adjusted interest amount. It's not very clear to me. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 16 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Estate of Frances Tate v. Dept. of Rev., 10 OTR 343 (1987), Requirement that notices and determinations set forth rights of appeal does not apply to notices issued by county assessor. The big detail to be aware of is that the amount due shown on this will not reflect any taxes paid from the vouchers we provided you at the time of e-filing. An explanation of why you're appealing (appeals). Tax Court of Oregon, Magistrate Division, Income Tax. increasing citizen access. Refund of excess tax paid, Provision for notice of proposed adjustment and tendering taxpayer an opportunity to be heard prior to reducing taxpayers claim for refund is mandatory and Department of Revenues failure to provide notice and hearing prior to making adjustments in refund claim denied plaintiffs procedural due process in violation of Fourteenth Amendment to United States Constitution. Learn how, An official website of the State of Oregon, An official website of the State of Oregon , Board of Property Tax Appeals (BOPTA) clerks. This also applies to deadlines for filing a written objection or request for conference that expire on or after April 1, 2020, and before July 16, 2020. Original Source: stream https://www.oregonlegislature.gov/bills_laws/ors/ors305.html Join thousands of people who receive monthly site updates. Original Source: What's a Notice of Proposed Refund Adjustment? Revenue Online. ORS Contact the Magistrate Division for more information. Location: I also got a check alongside the letter. 157 0 obj <>/Filter/FlateDecode/ID[<72F4D57901C7F845A4B9D4A8D0B0FFB8>]/Index[138 28]/Info 137 0 R/Length 95/Prev 176085/Root 139 0 R/Size 166/Type/XRef/W[1 3 1]>>stream 0 Learn about budgeting, saving, getting out of debt, credit, investing, and retirement planning. Deadline for filing a written objection or request for a conference with the department after issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended from 30 days to 90 days if the 30 days were set to expire on or after April 1, 2020 and before July 16, 2020. for non-profit, educational, and government users. <>>> Under ORS 305.280 (Time for filing appeals)(2), an appeal from a proposed refund adjustment made under ORS 305.270 (Refund of excess tax paid) shall be filed within 90 days after the date on which the adjustment is final (i.e., within 30 days after the date of the notice of proposed adjustment, as provided in ORS 305.270 (Refund of excess tax . Interest on underpayment of estimated tax is charged if you dont pay enough by the due date of withholding or by making estimated tax payments. New information you'd like us to consider. On April 20, 2020, the Oregon Department of Revenue (DOR) issued Revenue Directors Order 2020-02 (Order 2020-02). We will always provide free access to the current law. of Rev., 12 OTR 302 (1992), affd 317 Or 576, 858 P2d 449 (1993), Refund provisions do not apply to supplement special refund provisions applicable to invalidly assessed taxes under ORS 305.765. They may pay that tax debt through withholding, estimated payments or in a lump sum when they file their return. %PDF-1.6 % Annotate this Case See TC-MD 180054R. of Revenue, 18 OTR 111 (2004), Except with regard to paid income taxes, appeal from Department of Revenue action and procedure for seeking refund are independent and mutually exclusive remedies. of Rev. for non-profit, educational, and government users. Plaintiffs had until August 24, 2012 . hbbd```b``"HK|Lf@$JV# In addition to issuing Order 2020-02, the DOR added information to its COVID-19 tax relief options web page, including the addition of a copy of Order 2020-02, and updated its frequently asked questions. The DORs guidance is summarized as follows: For Personal Income, Transit Self-Employment, Estate, Partnership, S-Corporation, and Corporate Excise/Income Taxpayers and Filers: *Appeal timeframes to the Oregon Tax Court from a final notice or action of the DOR are not changed by Order 2020-02.*. See Join thousands of people who receive monthly site updates. This matter is before the court on Plaintiff's appeal of a Notice of Proposed Refund Adjustment dated October 3, 2022, for the 2021 tax year . I'm confused on what this paper means? "@$WdeLL`]d|0 }2 of Rev., 22 OTR 539, slip op. Defendant's Notice stated "two appeal options: Option A: Written objection" and "Option B: Conference." ( Id ., Attach B-2.) The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1, 2020, and before July 15, 2020. Goll v. Dept. Atkins v. Dept. An official website of the State of Oregon . o``V9! Got a paper from the Oregon department of revenue of a proposed refund adjustment, I already got my state and irs tax return. The period within which the DOR may issue a Notice of Assessment, Notice of Refund Denial, or conference letter affirming, canceling, or adjusting the Notice of Liability is extended 14 months after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability with regard to a written objection or conference request received within the 90-day period allowed under Order 2020-02. endstream endobj startxref So the total payment you need to include will only be the interest total shown in your Notice of Adjustment. If you miss a regular appeal deadline, you can still appeal to the Magistrate Division if there is good and sufficient cause for not appealing on time. ORS 305.280(2). Appeals must be made within 90 days of the action. of Revenue, 18 OTR 111 (2004), No examination or audit of taxpayers refund claim occurred under subsection (8) of this section where Department of Revenues facial review of taxpayers claim for refund, when compared with departments own payment records, was basis for departments finding of taxpayers miscalculation, which resulted in departments payment of refund to taxpayer in amount that was greater than amount requested in taxpayers claim for refund. The Oregon return filing due date is automatically extended until July 15, 2020, for any returns due on or after April 1, 2020, and before July 15, 2020. Required fields are marked *. Your subscription has been received! Location: A summary of the earlier Order can be found here. Part 981 (referred to as the "Order") is effective under the Agricultural Marketing Agreement Act of 1937, as amended ( 7 U.S.C. 3 0 obj I'm confused on what this paper means? (1) If a written authorization to represent the taxpayer is filed with the department, the original Notice of Proposed Refund Adjustment (as referred to by ORS 305.270(3)) shall be sent directly to the taxpayer at the last-known address as required by ORS 305.265(11).Where the taxpayer has a guardian or conservator, Notices of Proposed Refund Adjustment shall be sent to the guardian or . Fax: 503-945-8738 Oregon Department of Revenue 8, 2021). This comes nearly one month after the DOR issued Revenue Director's Order 2020-01 on March 24, 2020. . If you disagree with the Board of Property Tax Appeals' decision and the issue is the value of your property, you can appeal to the Magistrate Division of the Oregon Tax Court. Rule 150-305-0240 Proposed Refund Adjustment, 601 -674), hereinafter referred to as the "Act.". hbbd```b``"g8|Le[`b0VfO @M@14X;4 Wo``+ 30f0 83 Notice of Proposed Refund Adjustment, or Notice of Liability is extended 90 days after the date on such Notice Please give us a little more information about you and your interests so we can deliver the most relevant news and insights. 0 https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-305-0240 305.270 To appeal the value of industrial property appraised by us, file your appeal with the Magistrate Division of the Oregon Tax Court. for non-profit, educational, and government users. Patton v. Dept. Through social Patton v. Dept. See How to Appeal Your Property Value for more information about appeals to county boards or to the tax court. The deadline for filing a written objection or a request for conference with the DOR after the issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended 90 days after the date on such Notice. Get forms ;SxV 27 o;PIb9*]+m/?0zADi]vqY4K}ADv,;b=`2ZUR p*Za Gl$*cT}E|77qOi0s9u: 'Wo=I+. TC 5253 (2018), Fact that Department of Revenue paid refund to taxpayer in amount greater than amount requested in taxpayers refund claim does not render subsection (8) of this section inapplicable, because variation in amount paid did not arise from examination or audit of refund claim. The Oregon return filing due date is automatically extended until July 15, 2020, for any returns with a valid six-month extension period ending on or after April 1, 2020, and before July 15, 2020. online, by mail, or by phone. DECISION. How to Appeal Your Property Value for more information about appeals to county boards or to the tax court. Your petition must be made by December 15 of the year the application was due, using the. We will always provide free access to the current law. I also got a check alongside the letter. Save my name, email, and website in this browser for the next time I comment. If you're appealing to us, you may be able to submit your written objection, conference request, or waiver appeal through This comes nearly one month after the DOR issued Revenue Directors Order 2020-01 on March 24, 2020. Your email address will not be published. Magistrate Division 1163 State St In addition to issuing Order 2020-02, the DOR added information to its COVID-19 tax relief options web page, including the addition of a copy of Order 2020-02, and updated its frequently asked questions. The DORs guidance is summarized as follows: For Personal Income, Transit Self-Employment, Estate, Partnership, S-Corporation, and Corporate Excise/Income Taxpayers and Filers: *Appeal timeframes to the Oregon Tax Court from a final notice or action of the DOR are not changed by Order 2020-02.*. Learn BoPTA decisions regarding late-filing penalties cannot be appealed. Address. This matter is before the court on Plaintiff's appeal of a Notice of Proposed Refund Adjustment dated October 3, 2022, for the 2021 tax year.

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