Oregon Complaint (Income Tax) is a form used to dispute the amount of taxes owed on an individual's income in the state of Oregon. It can be used to dispute taxes that are due or taxes that have already been paid. There are two types of Oregon Complaint (Income Tax): the Voluntary Disclosure Agreement (VDA) and the Oregon Assessment and Appeal (OAK). The VDA is used to resolve issues with past due taxes and is available to taxpayers who have not filed a return or who are missing documents needed to complete their return. The OAK is used to dispute the amount of taxes owed and can be used if the taxpayer disagrees with the assessment of taxes after filing a return. Both forms require the taxpayer to provide supporting documentation and evidence to back up their claim and must be submitted to the Oregon Department of Revenue.