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Memorial Day closure

Most City of Portland offices will be closed Monday, May 27, in observance of Memorial Day.

5.73.110 Frivolous Filing, False Filing and Hacking.

City Code Section

(Added by Ordinances 185827 and 191605, effective March 1, 2024.) 

  1. A.  A $250 penalty will be assessed if a taxfiler takes a "frivolous position" in respect to preparing the taxfiler’s tax return.  A tax return is considered frivolous if a taxfiler does not provide information on which the substantial correctness of the self-assessment may be judged or if the tax return contains information that on its face indicates that the self-assessment is substantially incorrect.  Examples of “frivolous positions” as provided in Oregon Administrative Rule 150-316.0652 are hereby adopted by direct reference.
  2. B.  A $250 penalty will be assessed if a taxfiler willfully makes or provides false statements related to their tax return filing.
  3. C.  The provisions of PCC Section 7.02.850 regarding hacking apply.