The State Board of Tax Practitioners shall have the following powers, in addition to the powers otherwise granted by ORS § 673.605 to 673.740, and shall have all powers necessary or proper to carry the granted powers into effect:

Terms Used In Oregon Statutes 673.730

  • Conviction: A judgement of guilt against a criminal defendant.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.

(1) To determine qualifications of applicants for licensing as a tax consultant or a tax preparer in this state; to cause examinations to be prepared, conducted and graded; and to issue licenses to qualified applicants upon their compliance with ORS § 673.605 to 673.740 and the rules of the board.

(2)(a) To restore the license of any tax consultant or preparer whose license has been suspended or revoked.

(b) The power of the board to suspend any license under ORS § 673.700 includes the power to restore:

(A) At a time certain; or

(B) When the person subject to suspension fulfills conditions for reissuance set by the board.

(c) The power of the board to restore a license under paragraph (a) of this subsection specifically includes the power to restore a license suspended or revoked for the reason that the person has been convicted of a crime. In making a determination to restore a license, the board shall consider the relationship of the facts which supported the conviction to the code of professional conduct and all intervening circumstances in determining the fitness of the person to receive or hold a tax consultant’s or tax preparer’s license.

(3) To investigate alleged violations of ORS § 673.605 to 673.740, or any rule or order adopted thereunder. The board may keep information gathered pursuant to an investigation by the board confidential until there is a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS § 673.605 to 673.740, or any rule or order adopted thereunder. The board may keep personal financial information gathered pursuant to an investigation by the board confidential after a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS § 673.605 to 673.740, or any rule or order adopted thereunder. For purposes of this subsection, personal financial information includes but is not limited to tax returns.

(4) To enforce the provisions of ORS § 673.605 to 673.740 and to exercise general supervision over tax consultant and tax preparer practice.

(5) To issue an order directed to a person to cease and desist from any violation or threatened violation of ORS § 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder, if the board has reason to believe that a person has been engaged, is engaging or is about to engage in any violation of ORS § 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder.

(6) To assess civil penalties within a cease and desist order issued under subsection (5) of this section if the board has reason to believe that a person has been engaged or is engaging in any violation of ORS § 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder. The civil penalty may not exceed $5,000 per violation.

(7) To formulate a code of professional conduct for tax consultants and tax preparers.

(8) To assess against the licensee or any other person found guilty of violating any provision of ORS § 673.605 to 673.740, or any rule or order adopted thereunder, in addition to any other sanctions, the costs associated with the disciplinary or other action taken by the board.

(9) To order that any person who has engaged in or is engaging in any violation of ORS § 673.605 to 673.740, or any rule or order adopted thereunder, shall offer to rescind and pay restitution to anyone harmed by the violation who seeks rescission.

(10) To adopt rules pursuant to ORS Chapter 183 necessary to carry out the provisions of ORS § 673.605 to 673.740. [1973 c.387 § 22; 1975 c.464 § 23; 1983 c.110 § 8; 1985 c.559 § 10; 2001 c.136 § 3; 2005 c.331 § 7; 2007 c.273 § 2]

 

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