Oregon Notice (5C) is a notification issued by the Oregon Department of Revenue to taxpayers informing them of a delinquent tax debt. It is an important document for taxpayers in the state of Oregon, as it is an official record of a tax delinquency and serves as the basis for further collection action. There are three types of Oregon Notice (5C): Final Notice, Notice of Intent to Levy, and Notice of Intent to File Lien. The Final Notice is the first step in the tax collection process and informs the taxpayer of the unpaid tax debt and action that will be taken if the debt is not paid. The Notice of Intent to Levy is the second step in the tax collection process, which informs the taxpayer that their property may be seized and liquidated to cover the unpaid tax debt. The Notice of Intent to File Lien is the third and final step in the tax collection process, informing the taxpayer that a lien may be filed against them and their property to secure payment of the tax debt.