ORS 9.565
Tax return information from Department of Revenue

  • use

(1)

The Department of Revenue may provide to the Oregon State Bar the name and address of any person admitted to practice law in this state if the department has reasonable grounds to believe that:

(a)

The person admitted to practice law prepared a return or report for another person that is filed with the department and the return or report was prepared in violation of any provision of ORS 9.460 (Duties of attorneys) to 9.542 (Rules for investigation of attorneys and applicants) or 9.705 (Definitions for ORS 9.705 to 9.757) to 9.757 (Retention of client materials) or the disciplinary rules adopted thereunder;

(b)

The person admitted to practice law failed to file a required return, the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection;

(c)

The person admitted to practice law failed to withhold or remit personal income taxes on behalf of an employee of an entity, the person has been held liable for the failure under ORS 316.207 (Liability for tax), the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection; or

(d)

The person admitted to practice law failed to withhold or remit personal income taxes on behalf of an employee of an entity in which the person has a direct ownership interest, the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection.

(2)

If the department provides the name and address of a person admitted to practice law under subsection (1) of this section, the department shall also provide to the bar a statement of the basis of the department’s belief that a violation may have occurred.

(3)

If the department provides the name and address of a person admitted to practice law under subsection (1) of this section with regard to a return or report prepared for a person other than the person admitted to practice law, or with regard to a failure to withhold and remit personal income taxes withheld, the department may also provide to the bar the name and address of the taxpayer.

(4)

The bar and any person or board described in ORS 9.537 (Civil immunity of witnesses, bar officials and employees) (2) shall use the names, addresses and other information provided under this section solely in the enforcement of ORS 9.460 (Duties of attorneys) to 9.542 (Rules for investigation of attorneys and applicants) or 9.705 (Definitions for ORS 9.705 to 9.757) to 9.757 (Retention of client materials) or the disciplinary rules adopted thereunder. Information disclosed by the department pursuant to this section may be used in any bar proceeding relating to discipline or admission or reinstatement of any person to the bar.

(5)

Information disclosed by the department pursuant to this section is confidential and not subject to disclosure by the bar unless the state professional responsibility board appointed under ORS 9.532 (State professional responsibility board) has found probable cause of a rule violation or the matter investigated is finally resolved by disciplinary board action, a diversion or agreement or an order of the Supreme Court. [1985 c.602 §10; 1999 c.171 §2; 2017 c.524 §4; 2019 c.248 §2]

Source: Section 9.565 — Tax return information from Department of Revenue; use, https://www.­oregonlegislature.­gov/bills_laws/ors/ors009.­html.

9.005
Definitions for ORS 9.005 to 9.757
9.006
Authority of Supreme Court
9.010
Status of attorney and Oregon State Bar
9.025
Board of governors
9.030
Voting rights
9.040
Election of governors
9.042
Determination of eligibility of candidate for board of governors
9.050
Recall or removal of governors
9.055
Chief executive officer
9.060
President, president-elect and immediate past president
9.070
Duties of president and president-elect
9.080
Duties and authority of bar and of board of governors
9.090
Appropriation and disbursement of funds
9.100
Statement of financial condition
9.110
Board of governors to formulate rules
9.112
Board of governors to establish minimum continuing legal education requirements
9.114
Mandatory training on duties relating to reporting child abuse and abuse of elderly persons
9.136
House of delegates created
9.139
Powers of house of delegates
9.142
Rules for conduct of business
9.145
Public members
9.148
Participation by nondelegates
9.150
Termination of delegate’s term
9.152
Election of delegates
9.155
Recall of delegate
9.160
Bar membership required to practice law
9.162
Definitions for ORS 9.160 to 9.166
9.164
Investigation of alleged violation of ORS 9.160
9.166
Enjoining practicing law without a license
9.180
Classes of membership
9.191
Annual membership fees
9.200
Effect of failure to pay membership fees
9.210
Board of bar examiners
9.220
General requirements for admission
9.241
Practice of law by attorneys licensed in other jurisdictions
9.242
Advice on law of foreign jurisdiction
9.250
Order for admission
9.261
Resignation of attorney
9.280
Prohibition on acting as immigration consultant
9.310
Attorney defined
9.320
Necessity for employment of attorney
9.330
Authority of attorney
9.340
Challenge by party of attorney’s authority to appear for party
9.350
Challenge of attorney’s authority to appear for adverse party
9.360
Compelling delivery by attorney of money or papers
9.370
Compelling delivery when attorney claims lien
9.380
Changing attorneys and terminating attorney-client relationship
9.390
Notice of change or termination
9.460
Duties of attorneys
9.490
Formulation of rules of professional conduct
9.500
Solicitation of personal injury business by nonlawyer
9.505
Payment for referring claims resulting from personal injury or death
9.510
Solicitation by attorneys
9.515
Referral of claims, suits or actions between attorneys
9.520
Acceptance and prosecution of solicited claims
9.527
Grounds for disbarment, suspension or reprimand
9.528
Advice on conducting covert operations
9.529
Status of proceedings relating to discipline, admission or reinstatement
9.532
State professional responsibility board
9.534
Disciplinary board
9.536
Disciplinary board decision
9.537
Civil immunity of witnesses, bar officials and employees
9.539
Application to admission and reinstatement proceedings
9.542
Rules for investigation of attorneys and applicants
9.555
Copy of complaint or notice to Attorney General when bar is plaintiff or defendant
9.565
Tax return information from Department of Revenue
9.568
State lawyers assistance committee
9.572
Bar to establish Legal Services Program
9.576
Review of providers
9.578
Funding sources
9.582
Use of amounts not paid to class members in class action lawsuits
9.615
Definition for ORS 9.615 to 9.665
9.625
Plan to relieve client losses
9.635
Sources of client security fund
9.645
Annual payment by state bar members
9.655
Investigation of claim of loss
9.657
Immunity from civil liability
9.665
Authority for reimbursement of client
9.675
Mandatory certification and disclosures for lawyer trust accounts
9.685
Trust account overdraft notification program
9.688
Circuit court jurisdiction to determine entitlement to property in lawyer trust account
9.695
Status of files or work premises of lawyer
9.705
Definitions for ORS 9.705 to 9.757
9.710
Jurisdiction of circuit court over law practice of nonperforming attorney
9.715
Petition to take jurisdiction over law practice
9.720
Court taking jurisdiction over law practice
9.725
Appointment of bar or other attorney as custodian of law practice
9.727
Service of order of custodianship
9.730
Assistance by professional liability fund and other attorneys
9.735
Compensation of custodian
9.740
Court orders appealable
9.745
Statutes of limitation suspended
9.750
Confidentiality of files and records
9.755
Final report of custodian
9.757
Retention of client materials
9.760
Judicial department library services
9.780
Exchange of legal publications
9.790
Legislative Counsel furnishing copies of codes and session laws for exchange
9.800
Sale of surplus codes and session laws
9.815
County law libraries and law library services
9.820
Law libraries in Multnomah County
9.825
Law library surveys
9.829
Use of moneys distributed to counties
9.990
Penalties
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