Oregon Revised Statutes Chapter 314 § 314.840 — Disclosure of information; persons to whom information may be furnished

Disclosure of information; persons to whom information may be furnished. (1) The Department of Revenue may: (a) Furnish any taxpayer, representative authorized to represent the taxpayer under ORS 305.239 or person designated by the taxpayer under ORS 305.193, upon request of the taxpayer, representative or designee, with a copy of the taxpayer’s income tax return filed with the department for any year, or with a copy of any report filed by the taxpayer in connection with the return, or with any other information the department considers necessary. (b) Publish lists of taxpayers who are entitled to unclaimed tax refunds. (c) Publish statistics so classified as to prevent the identification of income or any particulars contained in any report or return. (d) Disclose a taxpayer’s name, address, telephone number, refund amount, amount due, Social Security number, employer identification number or other taxpayer identification number to the extent necessary in connection with collection activities or the processing and mailing of correspondence or of forms for any report or return required in the administration of any local tax under ORS 305.620 or any law imposing a tax upon or measured by net income. (2) The department also may disclose and give access to information described in ORS