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2021 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.705 - Prohibited acts.
Universal Citation:
OR Rev Stat § 673.705 (2021)
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It is unlawful for any person to:
(1) Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any fraudulent representation.
(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed.
(3) Present or attempt to use the license of another person.
(4) Attempt to use a suspended, lapsed or revoked license.
(5) Falsely impersonate a licensee under ORS 673.605 to 673.740.
(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.
(7) Violate a position of trust, including a position of trust outside the licensee’s professional practice. [1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5]
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