Oregon Revised Statutes Chapter 673 § 673.625 — Qualifications for tax consultant and tax preparer; examination

Qualifications for tax consultant and tax preparer; examination. (1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must: (a) Be 18 years of age or older; (b) Possess a high school diploma or a modified diploma or have passed an equivalency examination; (c) Present evidence satisfactory to the State Board of Tax Practitioners that the applicant has successfully completed at least 80 hours in basic personal income tax law, theory and practice at a school training session or educational institution approved by the board; and (d) Possess a preparer tax identification number issued by the Internal Revenue Service. (2) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax preparer must pass to the satisfaction of the board an examination. The examination must be constructed in a manner that in the judgment of the board measures the applicant’s knowledge of Oregon and federal personal income tax law, theory and practice. (3) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax consultant must: (a) Present evidence satisfactory to the board of active employment, as described in ORS