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Stat. Auth.:ORS673.310(1) & 673.730(10) Stats. Implemented:ORS673.625 –673.640 Hist.: Btp 3-2005, F. 8-31-05, Cert. Ef. 9-1-05; Btp 1-2008, F. 1-14-08, Cert...


Published: 2015

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The Oregon Administrative Rules contain OARs filed through November 15, 2015

 

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BOARD OF TAX PRACTITIONERS





 

DIVISION 20
PROCEDURES
800-020-0015
Application for Examination
(1) Application to take the examination
for a tax preparer or tax consultant must be filed with the Board on forms prescribed
and furnished by the Board. The application must include the examination fee and
the proctor site fee, if applicable. The application must be signed.
(2) The application and examination
fee shall be filed with the Board no later than one (1) month prior to the examination
date, except when the Board sets tighter deadlines due to extenuating circumstances.
(3) Completed basic course
certification forms as required under OAR 800-015-0005(6) or a photocopy of an official
transcript issued by an accredited college or university shall be submitted to the
Board by the student with the initial application for a Tax Preparer License. The
preparer applicant may file an application to take the examination before completing
the basic tax course. Applicants shall furnish the Board a brief outline of courses
completed and/or taught, together with a transcript or proof of instruction from
the educational institution if the course(s) they completed and/or taught have not
received prior approval from the Board. If the Board determines the course(s) completed
and/or taught are comparable to those described in OAR 800-015-0005, the applicant
shall be eligible to take the examination.
(4) A tax consultant applicant
who is a Licensed Tax Preparer shall submit verification by the applicant's employer
or employers, on forms prescribed and furnished by the Board, that the applicant
has worked in the capacity as a Licensed Tax Preparer for not less than a cumulative
total of 1100 hours during at least two (2) of the last five (5) years.
(5) An Enrolled Agent applicant
who is enrolled to practice before the Internal Revenue Service, holding a valid
treasury card, shall submit verification by the applicant’s employer or employers,
on forms prescribed and furnished by the Board, that the applicant has completed
a minimum of 360 hours work experience during at least two (2) of the last five
(5) years.
(6) A tax consultant applicant
who is claiming equivalent tax preparer experience shall submit on forms prescribed
and furnished by the Board:
(a) Verification by the applicant's
employer or employers that the applicant has worked in the capacity as a Licensed
Tax Preparer for not less than a cumulative total of 1100 hours during at least
two (2) of the last five (5) years.
(A) The Board will accept
employment as an income tax auditor or taxpayer service representative with the
Internal Revenue Service or State Department of Revenue as being equivalent experience.
(B) For the purpose of meeting
the work experience requirement for tax consultants, one hour of experience gained
through volunteer tax preparation programs such as VITA or AARP-TCE will be accepted
for each five hours spent preparing, advising or assisting in the preparation of
tax returns through the volunteer program, up to a maximum of 220 hours credited.
To qualify for the one (1) to five (5) hour experience credit, total hours worked
in the volunteer program must be verified in writing by a supervisor knowledgeable
in tax preparation.
(b) To claim experience under
this section, the applicant must submit a petition signed under penalty of perjury
that the work experience claimed is true, correct and complete.
(7) Applicants for the tax
consultant examination must have completed, within a year prior to submitting application,
a minimum of 15 hours of acceptable continuing education in personal income taxation
to meet the requirements of OAR 800-015-0010 to 800-015-0030. This requirement is
in addition to the required 1100 hours of work experience earned during at least
two (2) of the last five (5) years.
(8) A tax practitioner applicant
claiming tax consulting experience in another state shall:
(a) Submit, on a form prescribed
and furnished by the Board, a petition signed under penalty of perjury, claiming
self-employment as a tax practitioner for at least two (2) of the last five (5)
years; and
(b) Furnish documented proof
of self-employment as a tax practitioner.
(9) A tax preparer or tax
consultant applicant who has worked in the capacity as a tax practitioner in another
state or in an exempt status may request Board approval to substitute work experience
for up to two-thirds of the classroom hours of basic income tax education otherwise
required to qualify as a tax preparer or tax consultant. Approval may be granted
to substitute experience for education only if:
(a) The applicant was actively
engaged in tax preparation within two (2) years prior to the date of application;
(b) The applicant has at
least three (3) years experience in tax preparation within the last 5 years;
(c) The applicant has gained
a competency level through work experience that is equal to those applicants who
have successfully completed the basic income tax course; and
(d) The applicant submits
verification by the applicant's employer(s) or evidence of self- employment regarding
the work experience.
(10) The Board may accept
education credit for courses completed by a tax consultant applicant to substitute
for a maximum of 375 hours of work experience at the rate of one (1) classroom hour
of education for five (5) hours of experience if:
(a) The subject matter of
the course was related to taxation;
(b) The applicant completed
the course within one (1) year of applying to become a Licensed Tax Consultant;
and
(c) Credit for the course
is not claimed to fulfill continuing education requirements.
(11) Information required
of the applicant and on the application forms shall be completed before an applicant
may be admitted to an examination.
Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.625
–673.640
Hist.: TSE 8, f. & ef.
5-19-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef. 10-1-79;
TSE 2-1980, f. & ef. 5-30-80; TSE 2-1982, f. & ef. 5-10-82; TSE 3-1982,
f. & ef. 11-19-82; TSE 1-1985, f. & ef. 1-15-85; TSE 3-1985, f. & ef.
12-5-85; TSE 4-1988, f. & cert. ef. 11-2-88; TSE 5-1990, f. & cert. ef.
5-3-90; TSE 9-1992, f. & cert. ef. 12-22-92; BTSE 1-2001, f. & cert. ef.
4-19-01; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 1-2005, f. & cert. ef.
1-5-05; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 2-2007, f. 1-12-07, cert.
ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert.
ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert.
ef. 2-1-11; BTP 3-2011, f. 6-3-11, cert. ef. 7-1-12; BTP 1-2012, f. 1-30-12, cert.
ef. 2-1-12; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13; BTP 1-2015, f. 1-16-15, cert.
ef. 2-1-15
800-020-0020
Examinations
(1) Licensing examinations shall be
scheduled as the Board deems appropriate.
(2) Tax preparer and tax
consultant applicant’s examination shall be written. Questions shall be so
constructed as to measure the applicant's knowledge of Oregon and federal personal
income tax law, theory and practice; the provisions of ORS 673.605 to 673.735 and
the Code of Professional Conduct. The tax consultant examination shall require a
higher standard of knowledge.
(3) A tax preparer applicant
must have at least a 75 percent grade or score on the entire examination to pass.
(4) A tax consultant applicant
must have at least a 75 percent grade or score on the entire examination to pass.
(5) An enrolled agent who
is enrolled to practice before the Internal Revenue Service, holding a valid treasury
card, must have at least a 75 percent grade or score on the Consultant’s State-Only
portion of the examination to pass.
(6) Pass or fail results,
including scores, of the examination shall be provided to each examination candidate,
electronically or in writing. Results will not be given by any other means.
(7) No review of examination
questions by the applicant will be granted.
(8) An applicant who fails
to pass the examination shall be eligible for a succeeding examination upon making
application and payment of the examination fee.
(9) A tax preparer applicant
must re-take the Basic Course, if after three (3) years from Basic Course completion
date; the applicant has not yet passed the preparer examination.
(10) An applicant who passes
an examination must apply for licensing within 60 days from the examination date.
If application for license is not made within 60 calendar days, the applicant must
retake the examination, unless there are verifiable circumstances beyond the reasonable
control of the applicant, subject to the discretion of the Board.
[Publications: Publications referenced
are available from the agency.]
Stat. Auth.: ORS 673
Stats. Implemented: ORS 673.605
- 673.740 & 673.990
Hist.: TSE 8, f. & ef.
5-19-76; TSE 10(Temp), f. & ef. 11-29-76 thru 3-28-77; TSE 11, f. & ef.
4-6-77; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1980, f. & ef. 5-30-80; TSE
1-1981 (Temp), f. 1-2-81, ef. 1-5-81; TSE 2-1982, f. & ef. 5-10-82; TSE 1-1983,
f. & ef. 3-10-83; TSE 1-1984(Temp), f. & ef. 12-20-84; TSE 1-1985, f. &
ef. 1-15-85; TSE 2-1985(Temp), f. & ef. 6-11-85; TSE 2-1986, f. & ef. 7-14-86;
TSE 4-1987, f. & ef. 10-2-87; TSE 1-1989, f. & cert. ef. 6-8-89; BTSE 1-2001,
f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 2-2004,
f. 8-12-04 cert. ef. 8-31-04; BTP 2-2005, f. 7-28-05, cert. ef. 8-1-05; BTP 3-2005,
f. 8-31-05, cert. ef. 9-1-05; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009,
f. & cert. ef. 2-5-09; BTP 2-2011, f. 2-7-11, cert. ef. 7-1-11
800-020-0022
Examination Conduct; Disqualification
(1) Examination Conduct: Examinations
shall be conducted in a designated area with restricted access. Approval notification
of an applicant’s eligibility to take the examination must be issued by the
Board office prior to scheduling an appointment for examination. Authorization
must be provided by the Board office or proctoring site before bringing any materials,
electronic equipment, or devices into the examination area. Applicants shall be
required to provide a government issued photographic identification such as a driver’s
license before being allowed to take the examination.
(2) Examination Disqualification:
A candidate may be immediately disqualified during or after the examination for
conduct that interferes with the examination. Such conduct includes:
(a) Taking or attempting
to take any unauthorized items, notes, materials, or devices into the examination
area;
(b) Giving or attempting
to give assistance to others in answering questions during the examination;
(c) Receiving or attempting
to receive assistance during the examination, including assistance from other individuals,
notes, books, or devices to answer questions;
(d) Removing or attempting
to remove any secure examination-related information, notes, or materials from the
examination site;
(e) Failing to follow directions
relative to the conduct of the examination;
(f) Exhibiting behavior which
impedes the normal progress of the examination; and
(g) Endangering the health
or safety of a person involved in the examination.
(3) Disqualification will
invalidate the examination and result in forfeiture of the examination and fees.
Any candidate who has been disqualified during an exam will need to request in writing
approval from the Board to retake the exam. The candidate will be required to reapply
by submitting a new exam application, additional examination fees, and a letter
requesting approval to retake the exam including an explanation of their actions
which resulted in disqualification from the exam. If approved the examination will
be scheduled at a date, time, and place determined by the Board.
Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.625
–673.640
Hist.: BTP 3-2005, f. 8-31-05,
cert. ef. 9-1-05; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2012, f. 1-30-12,
cert. ef. 2-1-12; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15

800-020-0025
Fees
The fees for licenses and registrations
issued, renewed, reactivated or otherwise, shall be prescribed by the State Board
of Tax Practitioners by rule but shall not exceed the following:
(1) The fee for application
for examination for a tax preparer's license is $50.
(2) The fee for application
for examination for a tax consultant's license is $85.
(3) The fee for issuance
of a tax preparer's initial license is $50.
(4) The fee for a combination
tax preparer’s initial license/tax preparation business registration is $100.
(5) The fee for renewal of
a tax preparer’s active license is $70.
(6) The fee for issuance
or renewal of a tax consultant’s active license is $85.
(7) The fee for an initial
consultant license, if an applicant holds an active preparer’s license is
$55.
(8) The fee for a combination
tax consultant’s initial license/tax preparation business registration, if
an applicant holds an active preparer’s license is $115.
(9) The fee to place a tax
preparer's license in inactive status is $35.
(10) The fee to place a tax
consultant's license in inactive status is $50.
(11) The fee for reactivation
of a tax preparer license in inactive status is $70.
(12) The fee for reactivation
of a tax consultant license in inactive status is $85.
(13) The fee to reactivate
a tax preparer or tax consultant license in lapsed status is $35, plus payment of
all unpaid renewal fees.
(14) The fee for a duplicate
practitioner’s license is $10.
(15) The fee for a duplicate
business/branch registration is $10.
(16) The fee for a replacement
tax consultant's certificate is $15.
(17) The fee for issuance
or renewal of a tax preparation business registration is $100.
(18) As provided by subsection
(a) and (b) of this section, the fee for issuance or renewal of a combination tax
consultant’s or tax preparer’s license and tax preparation business
registration is $145:
(a) For Consultants —
If postmarked on or before June 15th.
(b) For Preparers —
If postmarked on or before October 15th.
(19) The fee for issuance
or renewal of a branch office registration is $20.
(20) The nonrefundable processing
fee retained for all refunds issued is $10.
(21) Dishonored Check or
Electronic Payment. Pursuant to ORS 30.701, whenever a bank check, credit or debit
transaction in payment of an obligation due for fees, penalties, copies of records
or materials, or other services to the agency, is dishonored by the bank upon which
the check is drawn, the applicant or authorization holder will be assessed and must
pay an administrative processing fee in the amount of $25. The Board may take any
other disciplinary action against an authorization holder or payer and may seek
other legal remedies in pursuing to effect collection of the returned items. If
a check is returned for Non-Sufficient Fund (NSF) or uncollected funds the Board
will attempt to collect payment by other means.
Stat. Auth.: ORS 673.730
Stats. Implemented: ORS 673.685
Hist.: TSE 4(Temp), f. &
ef. 11-20-75 through 3-19-76; TSE 8, f. & ef. 5-19-76; TSE 14, f. 10-25-77,
ef. 11-1-77; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 3-1979, f. 11-28-79, ef. 11-30-79;
TSE 1-1985, f. & ef. 1-15-85; TSE 2-1986, f. & ef. 7-14-86; TSE 1-1987(Temp),
f. 6-30-87, ef. 7-1-87; TSE 5-1987, f. & ef. 10-2-87; TSE 7-1987(Temp), f. &
ef. 11-17-87; TSE 1-1988, f. & cert. ef. 2-19-88; TSE 4-1990, f. & cert.
ef. 5-3-90; TSE 3-1991(Temp), f. 8-14-91, cert. ef. 9-29-91; TSE 5-1991, f. &
cert. ef. 10-28-91; TSE 12-1991(Temp), f. & cert. ef. 11-25-91; TSE 3-1992,
f. 5-15-92, cert. ef. 6-1-92; TSE 3-1997, f. & cert. ef. 9-4-97; BTSE 1-2001,
f. & cert. ef. 4-19-01; BTSE 1-2002(Temp), f. & cert. ef. 8-6-02 thru 1-1-03;
Administration correction 4-16-03; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 3-2005,
f. 8-31-05, cert. ef. 9-1-05; BTP 3-2007, f. 7-30-07, cert. ef. 8-1-07; BTP 1-2008,
f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010,
f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 2-2011,
f. 2-7-11, cert. ef. 7-1-11; BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12; BTP 2-2013(Temp),
f. 7-22-13, cert. ef. 8-5-13 thru 2-1-14; BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
800-020-0026
Refunds of Examination Fees
(1) A $10 nonrefundable processing fee shall be retained from all examination application fees. The remainder of an examination application fee shall be refunded only when the applicant is not qualified or when there are verifiable circumstances beyond the reasonable control of the applicant.
(2) Except as provided in section (3) of this rule, an applicant who has been approved to sit for the examination but who fails to take the exam is a “no-show” or takes but does not pass the examination shall not be entitled to a refund of the examination fee.
(3) If application for examination is made in anticipation of successfully completing the required basic course and the applicant fails to complete the required course a refund of the examination fee will be issued only if:
(a) The applicant establishes that failure to successfully complete the course was beyond the reasonable control of the applicant and
(b) The applicant notifies the Board prior to the scheduled examination date.
(4) A $10 nonrefundable processing fee shall be retained from all license, renewal and registration application fees. The remainder of the application fee remitted shall be refunded only when the licensee is not qualified or when there are verifiable circumstances beyond the reasonable control of the licensee.
Stat. Auth.: ORS 673.730(3)

Stats. Implemented:

Hist.: TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1982, f. & ef. 5-10-82; TSE 1-1983, f. & ef. 3-10-83; TSE 1-1985, f. & ef. 1-15-85; TSE 2-1986, f. & ef. 7-14-86; TSE 6-1991, f. & cert. ef. 10-28-91; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
800-020-0030
Licenses — Renewals and Reactivation
(1) Applicants who pass the required
examination and meet all other requirements shall be issued a license upon request
and payment of the license fee. The licensee shall be assigned a permanent license
number.
(2) Tax preparers' licenses
shall expire annually on September 30. Tax Preparers are prohibited from practicing
until official renewal has been processed.
(3) Tax consultants' licenses
shall expire annually on May 31. Tax Consultants are prohibited from practicing
until official renewal has been processed.
(4) Renewal licenses shall
be issued upon receipt and validation of a signed renewal application notice, attesting
to required continuing education and payment of the appropriate fees.
(5) Licensed Tax Preparers
have the option to file for inactive status on or before October 15, provided the
license is not in lapsed status as provided in OAR 800-020-0035(2).
(6) Licensed Tax Consultants
have the option to file for inactive status on or before June 15, provided the license
is not in lapsed status as provided in OAR 800-020-0035(2).
(7) If a tax preparer or
tax consultant license is suspended or revoked, the individual's license and pocket
identification card become the property of the Board and shall, on demand, be delivered
by the holder to the Board of Tax Practitioners.
(8) Licenses that have been
placed in inactive or lapsed status may be reactivated upon receipt and validation
of a completed reactivation application form prescribed by the Board, attesting
to required continuing education and paying the appropriate fee(s).
Stat. Auth.: ORS 670.310(1) & 673.730(10)
Stats. Implemented: ORS 673.645
- 673.667
Hist.: TSE 8, f. & ef.
5-19-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1982, f. & ef. 5-10-82;
TSE 1-1985, f. & ef. 1-15-85; TSE 2-1986, f. & ef. 7-14-86; TSE 2-1993,
f. & cert. ef. 2-23-93; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 2-2007,
f. 1-12-07, cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009,
f. & cert. ef. 2-5-09; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13; BTP 1-2015,
f. 1-16-15, cert. ef. 2-1-15
800-020-0031
Certificates
(1) A Licensed Tax Consultant’s
certificate issued by the Board may be displayed by the licensee so long as the
licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed
Tax Consultant’s license has been placed in inactive or lapsed status, the
holder shall no longer display the certificate.
(2) If a tax consultant's
license is suspended or revoked, the certificate becomes the property of the Board
and shall, on demand, be delivered by the holder to the Board of Tax Practitioners.
Stat. Auth.: ORS 670.310(1), 673.660
& 673.730(10)
Stats. Implemented: ORS 673.660
& 673.605 –673.990
Hist.: TSE 13, f. & ef.
9-20-77; TSE 1-1985, f. & ef. 1-15-85; TSE 2-1993, f. & cert. ef. 2-23-93;
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08;
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
800-020-0035
Inactive and Lapsed Status
(1) Except as provided
in section (3) of this rule, a license that has been placed in inactive status may
be reactivated upon submission of a reactivation application, payment of license
fee for an active license and attesting to compliance with all past continuing education
requirements the same as if the licensee had held an active license.
(2) Except
as provided in section (3) of this rule, a license that has been placed in lapsed
status may be reactivated to active status upon submission of a reactivation application,
payment of all past unpaid fees and attesting to compliance with all past continuing
education requirements the same as if the licensee had held an active license. A
license that has been placed in lapsed status shall not be placed in inactive status.
(3) A license
that has been placed in inactive or lapsed status, or a combination thereof, for
three (3) consecutive years, shall not be reactivated to active status.
(4) The Board
may refuse to reactivate a license that has been placed in inactive or lapsed status
for the same reasons it may refuse to issue, renew, suspend, or revoke a license.
Stat. Auth.: ORS
673.645, 673.667 & 673.730

Stats. Implemented:

Hist.: TSE
8, f. & ef. 5-19-76; TSE 3-1985, f. & ef. 12-5-85; TSE 2-1991, f. &
cert. ef. 1-30-91; TSE 6-1992, f. 8-13-92, cert. ef. 8-1-93; TSE 2-1993, f. &
cert. ef. 2-23-93; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 2-2007, f. 1-12-07,
cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. &
cert. ef. 2-5-09; BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
800-020-0065
Displaying of Licenses
Licensed Tax Consultants and Licensed
Tax Preparers shall display their licenses in public view in their place(s) of business.
Stat. Auth.: ORS 673
Stats. Implemented:
Hist.: TSE 8, f. & ef.
5-19-76; TSE 2-1982, f. & ef. 5-10-82; TSE 1-1985, f. & ef. 1-15-85; BTP
2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10;
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14

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