Oregon Code § 673.702·Enacted ·Last updated March 01, 2026
Statute Text
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 aides 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 persons
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]