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Judicial department proposes clarifying statute for Tax Court magistrate representation
Summary
SB 1556 would create a standalone statute clarifying who may represent parties in the Oregon Tax Court's Magistrate Division without changing substantive law; the Judicial Department and presiding magistrate told the committee the change reduces confusion and litigation.
SALEM — The Oregon Judicial Department told the Senate Judiciary Committee on Tuesday that SB 1556 would consolidate and clarify rules about who may represent taxpayers in the Tax Court's Magistrate Division.
Kimberly McCullough, senior counsel for government relations at the Judicial Department, said the current statutory language is "smooshed together" with Department of Revenue administrative representation rules, producing confusion for taxpayers and some litigation. The proposal would create one standalone statute for representation in the Magistrate Division while preserving existing law.
McCullough said the Magistrate Division is designed to be user friendly and afford a less formal, more affordable process than the regular division. The proposal would retain nonexclusive examples of potential representatives (for example CPAs, appraisers, retired professionals) and remove unnecessary references to current licensing requirements that caused ambiguity.
Presiding Magistrate Lisonbee Boomer attended to answer technical questions; the committee did not vote on SB 1556 today because the presentation was informational and the bill will be scheduled for a later formal hearing.
