(1)Violation of ORS 673.615 (Prohibited acts), 673.705 (Prohibited acts) or 673.712 (Refund anticipation loan disclosures).
(2)Failure to keep the records required by ORS 673.690 (Tax consultant’s records).
(3)Negligence or incompetence in tax consultant or tax preparer practice or when acting in the capacity of a tax preparer or tax consultant in another state, or under an exempt status or in preparation of the personal income tax return for another state or the federal government.
(4)(a) Conduct resulting in a conviction of a felony under the laws of any state or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280 (Denial, suspension or revocation of license based on criminal conviction); or
(b)Conviction of any crime, an essential element of which is dishonesty, fraud or deception, under the laws of any state or of the United States.
(5)Conviction of willful failure to pay any tax or estimated tax, file any tax return, keep records or supply information required under the tax laws of any state or of the United States, or conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or fraudulent list, return, account, statement or other document, or of supplying any false or fraudulent information, required under the tax laws of any state or of the United States.
(6)Failure to comply with continuing education requirements under ORS 673.655 (Continuing education requirement) or under ORS 673.667 (Inactive status) unless such requirements have been waived by the board.
(7)Violation of the code of professional conduct prescribed by the board.
(8)Failure to pay any civil penalty incurred under ORS 673.735 (Civil penalties) within the time determined by the board.
(9)Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, the person’s authority to practice law, to practice as a certified public accountant or a public accountant or to practice under other regulatory law in any state, or to practice as an enrolled agent, if the grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or judgment were related to income tax preparation or if dishonesty, fraud or deception was involved.
(10)Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, a business’s authority to conduct operations related to the practice of law, certified public accountancy, public accountancy or other services provided under regulatory law in any state, or to provide enrolled agent services, if the grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or judgment involved the conduct or actions of the licensee or applicant and:
(a)Were related to income tax preparation; or
(b)Involved dishonesty, fraud or deception. [1973 c.387 §20; 1975 c.464 §21; 1983 c.110 §6; 1985 c.559 §9; 2001 c.136 §1; 2005 c.331 §6]
Atty. Gen. Opinions
Application of tax consultant licensing to persons enrolled to practice before federal Internal Revenue Service, (1991) Vol 46, p 438
Atty. Gen. Opinions
This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94