Oregon Complaint (Income Tax) is a form that taxpayers must file in order to dispute an income tax assessment or demand for payment. It is used by taxpayers to challenge the Department of Revenue's actions regarding a taxpayer's income tax assessment, demand for payment, or other income tax-related issue. There are two types of Oregon Complaint (Income Tax): 1) Administrative Complaint — This type of complaint is used when a taxpayer disagrees with the Department of Revenue's decision on an administrative issue such as a denial of a refund or credit, or the imposition of an additional assessment. 2) Judicial Complaint — This type of complaint is used when a taxpayer disagrees with the amount of income tax imposed or any action taken by the Department of Revenue that affects the taxpayer's rights and property. This type of complaint will be heard by a court.