Oregon Tax Court Dismisses Appeal Challenging Waiver of Income Tax Penalties, Interest

The Oregon Tax Court dismissed the plaintiffs’ appeal, which challenged the Department of Revenue’s denial of discretionary waivers for penalties and interest. The plaintiffs filed TriMet self-employment tax returns for tax years 2016 to 2022 in 2024 after becoming aware of their obligation to file the returns. The Department assessed interest on the unpaid tax amounts and imposed a 30 percent penalty for each year. The plaintiffs requested waivers for the penalties and interest, which the Department partially granted by reducing the penalties from 100 percent to 30 percent. The plaintiffs appealed the denial of full waivers to the Tax ...