2007 ORS 673.415¹
Furnishing of signature block of income tax return or report by Department of Revenue
  • use of information
  • unlawful disclosure

(1) The Department of Revenue may furnish to the Oregon Board of Accountancy a copy of the signature block of an income tax return prepared by any person for another. The signature block may be furnished in instances in which the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of any provision of ORS 673.010 (Definitions for ORS 673.010 to 673.457) to 673.457 (Review by alternative peer review program). The signature block shall include the name, address and signature of the person who prepared the income tax return and the date the return was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form prepared and the tax year of the income tax return prepared. The board, and its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 (Definitions for ORS 673.010 to 673.457) to 673.457 (Review by alternative peer review program) and shall not otherwise divulge or make known such information. A violation of this prohibition against disclosure is punishable as provided in ORS 314.991 (Penalties) (2).

(2) The Department of Revenue may furnish to the board a copy of the signature block of a tax return or report permitted or required to be filed with the department and prepared by any person for another. The signature block may be furnished in instances where the department or the board has reasonable grounds to believe the person preparing the return or report prepared it in violation of any provision of ORS 673.010 (Definitions for ORS 673.010 to 673.457) to 673.457 (Review by alternative peer review program), or any rule adopted thereunder. The signature block shall include the name, address and signature of the person who prepared the tax return or report and the date the return or report was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form or report prepared and the tax year of the return or report prepared. The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 (Definitions for ORS 673.010 to 673.457) to 673.457 (Review by alternative peer review program) and shall not divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (Penalties) (2). [1985 c.602 §12; 1985 c.605 §19; 1999 c.322 §27a; 1999 c.441 §1]

Chapter 673

Atty. Gen. Opinions

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

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Tax Consultants and Preparers, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­673.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­673ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.