Oregon Statutes 673.705 – Prohibited acts
Current as of: 2023 | Check for updates
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It is unlawful for any person to:
Terms Used In Oregon Statutes 673.705
- Fraud: Intentional deception resulting in injury to another.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Violate: includes failure to comply. See Oregon Statutes 174.100
(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]