ORS 673.730
Powers of board
- rules
(1)
To determine qualifications of applicants for licensing as a tax consultant or a tax preparer in this state; to cause examinations to be prepared, conducted and graded; and to issue licenses to qualified applicants upon their compliance with ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) and the rules of the board.(2)
Intentionally left blank —Ed.(a)
To restore the license of any tax consultant or preparer whose license has been suspended or revoked.(b)
The power of the board to suspend any license under ORS 673.700 (Disciplinary action) includes the power to restore:(A)
At a time certain; or(B)
When the person subject to suspension fulfills conditions for reissuance set by the board.(c)
The power of the board to restore a license under paragraph (a) of this subsection specifically includes the power to restore a license suspended or revoked for the reason that the person has been convicted of a crime. In making a determination to restore a license, the board shall consider the relationship of the facts which supported the conviction to the code of professional conduct and all intervening circumstances in determining the fitness of the person to receive or hold a tax consultant’s or tax preparer’s license.(3)
To investigate alleged violations of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), or any rule or order adopted thereunder. The board may keep information gathered pursuant to an investigation by the board confidential until there is a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), or any rule or order adopted thereunder. The board may keep personal financial information gathered pursuant to an investigation by the board confidential after a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), or any rule or order adopted thereunder. For purposes of this subsection, personal financial information includes but is not limited to tax returns.(4)
To enforce the provisions of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) and to exercise general supervision over tax consultant and tax preparer practice.(5)
To issue an order directed to a person to cease and desist from any violation or threatened violation of ORS 673.615 (Prohibited acts), 673.643 (Preparation of tax returns by corporation, firm or partnership), 673.705 (Prohibited acts) or 673.712 (Refund anticipation loan disclosures), or any rule or order adopted thereunder, if the board has reason to believe that a person has been engaged, is engaging or is about to engage in any violation of ORS 673.615 (Prohibited acts), 673.643 (Preparation of tax returns by corporation, firm or partnership), 673.705 (Prohibited acts) or 673.712 (Refund anticipation loan disclosures), or any rule or order adopted thereunder.(6)
To assess civil penalties within a cease and desist order issued under subsection (5) of this section if the board has reason to believe that a person has been engaged or is engaging in any violation of ORS 673.615 (Prohibited acts), 673.643 (Preparation of tax returns by corporation, firm or partnership), 673.705 (Prohibited acts) or 673.712 (Refund anticipation loan disclosures), or any rule or order adopted thereunder. The civil penalty may not exceed $5,000 per violation.(7)
To formulate a code of professional conduct for tax consultants and tax preparers.(8)
To assess against the licensee or any other person found guilty of violating any provision of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), or any rule or order adopted thereunder, in addition to any other sanctions, the costs associated with the disciplinary or other action taken by the board.(9)
To order that any person who has engaged in or is engaging in any violation of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), or any rule or order adopted thereunder, shall offer to rescind and pay restitution to anyone harmed by the violation who seeks rescission.(10)
To adopt rules pursuant to ORS chapter 183 necessary to carry out the provisions of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy). [1973 c.387 §22; 1975 c.464 §23; 1983 c.110 §8; 1985 c.559 §10; 2001 c.136 §3; 2005 c.331 §7; 2007 c.273 §2]
Source:
Section 673.730 — Powers of board; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors673.html.
Notes of Decisions
State Board of Tax Practitioners has authority to decide constitutionality of statutes enforced by board. Eppler v. Board of Tax Service Examiners, 189 Or App 216, 75 P3d 900 (2003)
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