ORS 673.705
Prohibited acts

It is unlawful for any person to:


Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any fraudulent representation.


Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed.


Present or attempt to use the license of another person.


Attempt to use a suspended, lapsed or revoked license.


Falsely impersonate a licensee under ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy).


Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.


Violate a position of trust, including a position of trust outside the licensee’s professional practice. [1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5]
§§ 673.605 to 673.710

Atty. Gen. Opinions

Application of tax consultant licensing to persons enrolled to practice before federal Internal Revenue Service, (1991) Vol 46, p 438

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94


Last accessed
Jun. 26, 2021