This rule confers personal jurisdiction on the court in any action for the collection of taxes or assessments levied, assessed, or otherwise imposed by an Oregon taxing authority. This rule does not apply to federal taxes. C.f., Agra v. Franco, 2013 WL 1700973 (C.D. Cal 2013) (unreported; federal tax lien). It does allow the State of Oregon to sue non-residents for nonpayment of Oregon taxes. See, International Shoe v. State of Washington, 326 U.S. 310, 66 S.Ct. 154 (1945); Bridges v. Autozone Properties, Inc., 900 So2d 784, 811 (La. 2005).