egov.oregon.gov DOR PERTAX docs Treas_Offset

The Treasury Offset Program (TOP) allows state agencies to collect past-due tax debts by garnishing federal tax refunds. The Oregon Department of Revenue sends notices to taxpayers with debts informing them that their refund may be offset if not paid within 60 days. Taxpayers can avoid offset by paying the debt in full, requesting a review if they dispute the amount, or providing documentation if they claim a refund exemption as a Native American. The federal government collects state tax debts through TOP under the Debt Collection Improvement Act which allows offsets between government agencies.