OAR 150-305-0196: Notices of Deficiency and Assessment Mailed When Authorization to Represent Signed

(1) If a written authorization to represent the taxpayer is filed with the department, original Notices of Deficiency (as referred to by ORS 305.265(2)) and original Notices of Assessment (as referred to by 305.265(7)) shall be sent directly to the taxpayer at the last-known address as required by 305.265(11). Where the taxpayer has a guardian or conservator, Notices of Deficiency and Assessment shall be sent to the guardian or conservator. (2) If the authorized representative has a fiduciary relationship to the taxpayer, original Notices of Deficiency and original Notices of Assessment will be sent to the personal representative as defined in ORS 111.005. (3) For trusts, original Notices of Deficiency and original Notices of Assessment shall be sent directly to the trustee.