Truth or Falsehoods
True or False: If a business has already been assessed a $200 WR penalty, filing the WR will remove this penalty.
False! Once the WR or W2s have a penalty assessed, filing will not remove it. This penalty is because they did not file timely.
What taxes does ARU handle?
Bonus points: What does ARU stand for??
ARU - Account Resolutions Unit
Accounts - WH, TM, LTD, STT, WH Rec/iWire, PTAC accounts IF there is a business AND they're not in collections.
What date are the WR and W2s due each year?
January 31st
The business sent a web message with a BCIS
Send an email to the LW inbox to have it assigned.
A business told an agent they would file the missing returns in September, today's my queue day and there's been no further communication or returns received, what action should I take and why?
Research for garnishment on the grounds of no followup from the business.
True or False: If an account is an unowned Transitional or Advanced account you cannot do anything on it and instead must make a work item for an appropriate revenue agent (RA2 or RA3) to call them back.
False! If it is unowned you will work it just like any other account you just won't take ownership of the collection at the end of the call.
What does TSU stand for and what do they do?
Taxpayer Services Unit
They are the receptionists of DOR and route calls to where they need to go
For the first quarter 2024 OQ, what date was it due?
April 30, 2024
Transfer to ARU
There is a CS2 assigned to the account in active communication with the business, it's my queue day, what should I do?
Push your workdate out to allow the CS2 to work the account, if you see that the CS2 is not making progress and you are considering a garnishment, bookmark them and ask if that would be appropriate.
True of False: If there isn't a demand to pay or open collection then regardless of what account type it is, our unit doesn't work it.
False! We will work most account types to some degree if they aren't in collection yet depending on the complexity of the call. We'll only transfer or make an appropriate callback work item if it is beyond our scope of knowledge for that tax type.
What does PTAC stand for and what taxes do they handle?
Personal Tax and Compliance
Personal income tax, STT Ind, TM SE, LTD SE
Depending: Timber Tax, Cigarette & Tobacco Products Tax, Bicycle Excise Tax, Vehicle Privilege & Use Tax
How long does a business have to file a waiver request?
A taxpayer can file a waiver request at any point in time.
While talking to a taxpayer, I found a business change in status form in Frances that will resolve the balance owing.
Make a work item to ARU to process it and send an email to have it assigned
A business owner is on the phone telling me they closed on Jan 5th 2024, what should I do?
Make a work item to ARU to process the verbal closure request as of the end of 1Q24
True or False: If it is an owned transitional or advanced account and the taxpayer only wants to make a payment, I still must transfer them to whichever agent owns the account.
False! If the taxpayer just wants to make a payment you will go ahead and take that payment. Once they want to get into details about the account that's when you transfer it.
What does OSBP stand for (formally SPA) and what are 5 tax types they handle?
Oregon Special Business Programs
Amusement Device Tax, Bicycle Excise Tax, Bicycle Consumer Tax, CAT, Criminal Fines and Assessments, E911 and 988 Tax, Haz Sub fees, Heavy Equipment Rental Tax, Loaded Tank Railroad Car(LTRC) fee or High Hazard Oil Train Fee, Petroleum Load Fee, Transient Lodging Tax, Vehicle Privilege Tax, Vehicle Consumer Tax and Vehicle Use Tax
If a depositor is monthly and the second quarter of 2024 just ended, what were the dates the payments were due?
May 31st 2024, June 30th 2024, & July 31st, 2024
There is a garnishment overpayment of $400 on the WH account that posted 10 days ago and the taxpayer wants to know when this money will be refunded.
Advise that it is in process and to be patient.
DO NOT: Make a work item about it, send an email about it, transfer the taxpayer. Garn overpayments can take up to 30 days to process, if you see that a garnishment overpayment has been on the account for LONGER than 30 days, THEN make a work item to ARU and request we assign it.
A business has told me they've been closed for years and have sent in the BCIS multiple times, where should I check and what should I do?
Check if there's a WR marked as final, if there's a BCIS attached to any springboard in GenTax, and if the BCIS is in Frances. If any of the above are true - make a work item to ARU to process the closure, if not adv to resend as we haven't received.
True! Hazardous Substance bills come to us directly from the State Fire Marshall, we have no say on which business owes what we just collect the fee from them.
What does MEDC stand for and what do they handle?
Multi-Entity Domestic Corp
Composite, Partnership, Pass-Through Entity, they also handle Corporation audits, Partnership audits, and PTE audits.
If a semi-weekly taxpayer called in right now to set up a Payment Plan, how many deposits are you required to confirm we've received for the fourth quarter of 2024?
5
There is an overpayment on the unfiled 1Q24 WH of $4,000 and the business owes $1,500 on the filed 2Q24 WH.
Advise the business to file the missing return as that "credit" may not be valid and may actually be owing for that period.
DO NOT: advise the TP to request it to be moved, make a work item about it, or send an email about it.
A business calls in to discuss their CAP account that has $5000 owing (not WR or W2 balances) and wants a payoff and to set up a PPSM, what do I do?
I can provide a payoff to them but to set up a PPSM I'll need to route them to the third party agency housing their collection.