Substantiation for Permanently Severely Disabled
(1) Upon audit, taxpayers who are permanently severely disabled shall have available a letter from a physician, which substantiates their disability. The letter must:
(a)State the nature and extent of the physical disability…#
(a) State the nature and extent of the physical disability in layman’s terms; and
(b)Confirm that the disability is of a permanent nature…#
(b) Confirm that the disability is of a permanent nature according to the requirements for permanent severe disability stated below.
(2) “Permanently severely disabled” taxpayer means a taxpayer who:
(a) Meets and continues to meet the qualifications for severely disabled under ORS 316.752; and
(b) Has a disability that is reasonably certain to continue throughout the life of the taxpayer; and