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2025 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.705 - Prohibited acts.

Universal Citation:
OR Rev Stat § 673.705 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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It is unlawful for any person to:

(1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide.

(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed or represent that the person is qualified as a registered tax aide if the person is not so certified.

(3) Present or attempt to use the license or certificate of another person.

(4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.

(5) Falsely impersonate a licensee or certificate holder 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 or certificate holder’s professional practice. [1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5; 2025 c.347 §12]

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