Anaconda Co. v. Department of Revenue

We are not involved in this suit with whether or not Anaconda owed corporate excise taxes for the years involved. That issue was not raised in the pleadings and does not appear to be an issue in the briefs.1 The sole issue is whether the deficiency assessment made by the Department of Revenue is void for procedural reasons. The majority opinion finds that it is void because the defendant failed to comply with one of the provisions of ORS 314.405 which provides that, upon request, the taxpayer "shall have an opportunity to confer with the department or its delegate as to the proposed…