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The IRS (Internal Revenue Service) does not know anything about your state tax return, and does not care about your state tax return. The IRS only handles federal taxes. Read those letters more carefully.
If the letters really say they are from the IRS, and are about your state tax return, they are probably a scam.
If the letters are from the Oregon Department of Revenue (DOR), there should be a phone number or other contact information in the letters. The Oregon DOR web site says you can call them at 503-378-4988 or 800-356-4222, or send an email to questions.dor@dor.oregon.gov. Ask them if they sent the letters, and if so, what the problem is and what you have to do. But again, first read the letters more carefully. They probably say what the problem is and what you have to do. Read the whole letter.
One other possibility is that the letters really are from the IRS, and you misunderstood them. They are about your federal tax return, not your state tax return. Again, read the letters more carefully.
Or is the IRS questioning a Federal itemized deduction you took for state taxes paid to Oregon?
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