2017 ORS 673.710¹
Names of tax preparers and other information furnished by Department of Revenue
  • use of information

(1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Practitioners a copy of that portion of the return that shows:

(a) The name, business name and address of the preparer;

(b) The date of preparation; and

(c) The signature of the preparer.

(2) In instances where the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), the department may furnish the following additional information:

(a) The name and address of the taxpayer;

(b) The identifying number used on any form, report or schedule filed as part of the return;

(c) The tax year reported on the return, or any portion of the return; and

(d) The information described in ORS 314.835 (Divulging particulars of returns and reports prohibited).

(3) The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) and shall not otherwise 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). [1975 c.425 §2; 1979 c.690 §15; 1999 c.106 §1; 2009 c.640 §4]

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

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Other Tax Professionals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.