2025 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.702 - Disciplinary action; registered tax aides; grounds.
The State Board of Tax Practitioners may refuse to issue or renew or may suspend or revoke a registered tax aide’s certificate or may reprimand any person who is a registered tax aide for:
(1) Violation of ORS 673.615 (3) or 673.705.
(2)(a) Conduct resulting in a conviction of a felony under the laws of any state or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280; or
(b) Conviction of any crime, an essential element of which is dishonesty, fraud or deception, under the laws of any state or of the United States.
(3) Conviction of violating the tax laws of any state or of the United States by engaging in conduct that includes:
(a) Willfully failing to pay any tax or estimated tax, file any tax return, keep records or supply information;
(b) Willfully making, rendering, delivering, disclosing, signing or verifying of any false or fraudulent list, tax return, account, statement or other document; or
(c) Willfully supplying any false or fraudulent information.
(4) Failure to comply with continuing education requirements under ORS 673.658.
(5) Violation of the code of professional conduct prescribed by the board.
(6) Failure to pay any civil penalty incurred under ORS 673.735 within the time determined by the board.
(7) Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, the person’s authority to practice under other regulatory law in any state, if the grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or judgment were related to income tax preparation or if dishonesty, fraud or deception was involved. [2025 c.347 §11]
