ORS 673.730
Powers of board

  • rules

The State Board of Tax Practitioners shall have the following powers, in addition to the powers otherwise granted by ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), and shall have all powers necessary or proper to carry the granted powers into effect:

(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)

673.010
Definitions for ORS 673.010 to 673.465
673.015
Statement of public interest in regulating practice of accountancy
673.040
Eligibility for certificate of certified public accountant
673.050
General qualifications for candidates for C.P.A. examination
673.060
C.P.A. and public accountant examination
673.075
Credit for examination sections taken in other states
673.100
License as public accountant
673.103
Public accountant audits prohibited
673.138
Liability of persons operating in certain registered business organization
673.150
Permits to engage in practice of public accountancy
673.153
Holders of licenses issued by other states
673.160
Registration of business organizations
673.165
Continuing education
673.170
Disciplinary actions
673.175
Review of statement or report prepared by accountant required by consent agreement
673.185
Procedure for disciplinary actions and adoption of rules
673.210
Reissuance of revoked or suspended licenses
673.220
Inactive status
673.310
Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited
673.320
Requirements for providing attestation services or compilation services or issuing report
673.325
Statement allowed without permit or authorization
673.345
Payment or acceptance of commissions
673.350
Application of ORS 673.010 to 673.465 to employees of registered business organizations
673.360
Injunctions
673.370
Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant
673.380
Disposition of statements, records, schedules, working papers and memoranda of licensee
673.385
Disclosure of client information prohibited
673.390
Solicitation permitted
673.400
Civil penalties
673.410
Oregon Board of Accountancy
673.415
Furnishing of signature block of income tax return or report by Department of Revenue
673.425
Oregon Board of Accountancy Fund
673.440
Compilation of laws and rules
673.455
Peer review programs
673.457
Review by peer review program
673.465
Authority of Oregon Board of Accountancy to require fingerprints
673.475
Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity
673.605
Definitions for ORS 673.605 to 673.740
673.610
Application of ORS 673.605 to 673.740
673.615
Prohibited acts
673.625
Qualifications for tax consultant and tax preparer
673.630
Tax consultant’s application
673.635
Tax preparer’s application
673.637
Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service
673.640
Issuance of licenses
673.643
Preparation of tax returns by corporation, firm or partnership
673.645
Renewal of licenses
673.655
Continuing education requirement
673.660
Licenses to be displayed
673.663
Use of title “tax consultant.”
673.667
Inactive status
673.685
Fees
673.690
Tax consultant’s records
673.695
Secretary of State as agent for service of process against nonresident
673.697
Continuing authority of board
673.700
Disciplinary action
673.705
Prohibited acts
673.710
Names of tax preparers and other information furnished by Department of Revenue
673.712
Refund anticipation loan disclosures
673.715
Local government regulation of refund anticipation loans prohibited
673.725
State Board of Tax Practitioners
673.730
Powers of board
673.732
Cease and desist orders
673.735
Civil penalties
673.740
Educational program as remedy
673.800
Definitions for ORS 673.800 to 673.825
673.805
Notice required upon change in control
673.810
Duty to maintain bonds or deposits
673.815
Custodial duties
673.820
Prohibitions
673.825
Right of action
673.990
Criminal penalties
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