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Your client has the right to request the penalty be abated. Each request to waive or abate the payment of a penalty must be made in writing. the revenue department does not list what they consider a reasonable cause. In writing, tell them why you think the penalty or even the interest should be adjusted. Include any new information you have. Most disagreements concerning these issues can be resolved. Generally, they do not waive interest charges.Send your letter to:
Oregon Department of RevenuePO Box 14725Salem ORNNN-NN-NNNNbr/>