The Oregon Petition for Judicial Review (Employment Division-Tax) is a legal process whereby a taxpayer can challenge the validity of a state tax assessment or collection action taken against them by the Oregon Department of Revenue. The petition must be filed within 30 days of the date of the assessment or collection notice and must include a detailed statement of the grounds on which the taxpayer is challenging the assessment or collection action. There are two types of Oregon Petition for Judicial Review (Employment Division-Tax): Administrative Review and Judicial Review. Administrative review involves a review of the facts by a non-judicial official, while judicial review involves a review of the facts by a judge or panel of judges. In both cases, the taxpayer can challenge the validity of the assessment or collection action and present evidence in support of their claim. The Oregon Petition for Judicial Review (Employment Division-Tax) is an important legal process that allows taxpayers to protect their rights and challenge unlawful tax assessments or collections.