Or. Admin. R. 150-316-0372 - Officer Liability: Joint Determination of Liability Conference

150-316-0372
Officer Liability: Joint Determination of Liability Conference

(1) If one or more of the persons who may be held liable under ORS 316.162 to 316.212 or ORS 320.550 appeals an assessment of unpaid income tax withholding or statewide transit tax, a joint conference may be required by the department. It is the department’s policy to notify all persons against whom liability may be asserted to attend the joint conference.

(2) If any of the persons notified fail to appear at the conference, the department may proceed with the conference.

(3) Notification of the conference may be mailed to each person against whom the department may assert liability. Mailing may be made by regular mail unless the person notified has requested that mail be sent certified.

(4) A finding at the conference that a person or persons are liable does not preclude a later finding that other persons are also liable.