Dept. of Revenue: Advocate office gives taxpayers a voice, increases system equity

Your Oregon Taxpayer Advocate Office had a busy 2022. In our first year, we fielded 687 inquiries and the initial staff review led to 66 taxpayer queries being elevated to case status. I am extremely proud to report that 25 percent of those cases resulted in process changes that provided meaningful change for the taxpayer and could prevent similar issues for taxpayers in the future.

These statistics, along with highlights from our first year, our achievements, and my recommendations to the Department of Revenue can be found in the 2022 Taxpayer Advocate Office Annual Report.

The report, which I presented to the House Committee on Revenue last week, can be found on the Taxpayer Advocate website in English, Spanish, Russian, Vietnamese, Cantonese, and Mandarin.

The Taxpayer Advocate Office was established by the 2021 Oregon Legislature in House Bill 3373, which went into effect on January 1, 2022. The office, while independent, is part of the Oregon Department of Revenue.

I became Oregon’s first Taxpayer Advocate in October 2021, and officially opened the office January 3, 2022. Other staff includes Emely Opico, a bilingual public service representative who provides customer support and is the first point of contact for most taxpayers; and Mike Metiva, a research analyst who evaluates complex cases and maintains records of taxpayer inquiries.

We serve as a centralized point of contact for identifying, assisting with, and reporting systemic issues which the department can address internally, reducing barriers to compliance and increasing accountability to taxpayers within DOR.

As part of the report, I made several recommendations to the department.

• In the area of customer service, the return refund process should be evaluated to give taxpayers more specific information and meet timelines more effectively.
• Inquiries should be categorized and assigned to staff equipped with skills and information to assist, and staff should be cross-trained to strengthen their ability to answer customer questions.
• The department should improve systems and forms for authorizing representatives to communicate with the department and act on behalf of taxpayers.

Additionally, as the voice of the taxpayer, it is important the report share those areas that concern taxpayers but are beyond the ability of the Department of Revenue to resolve. This year it was necessary to share that property tax law continues to be complicated and difficult for taxpayers to understand and that small businesses do not have free tax filing options available to them.

The report also highlights the office and the department’s achievements towards breaking down taxpayer barriers including improvements in customer service, the refund check forgery process, the return mail process and the settlement offer process.

The program’s inaugural year has enhanced the services to taxpayers and created opportunities for DOR to proactively connect with taxpayers and form collaborative partnerships with community-based organizations. Taxpayers have been given a voice within the agency through these efforts, and DOR has undergone changes which are expected to increase system equity and voluntary compliance.