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

 

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BOARD OF TAX PRACTITIONERS





 

DIVISION 1
PROCEDURAL RULES


800-001-0000
Notice of Proposed Rule
Prior to the adoption, amendment, or
repeal of any rule, except temporary rules adopted under ORS 183.335(5), the State
Board of Tax Practitioners shall give notice of the proposed adoption, amendment,
or repeal:
(1) In the Secretary of State's
Bulletin.
(2) By mailing a copy of
the notice to persons who have requested such notice.
(3) By mailing a copy of
the notice to the following organizations or publications:
(a) Associated Press;
(b) Oregon Association of
Tax Consultants;
(c) Oregon Society of Tax
Consultants; and
(d) Oregon Association of
Independent Accountants;
(e) Oregon Society of Enrolled
Agents.
Stat. Auth.: ORS 183.341(4)
Stats. Implemented: ORS
183.341(4)
Hist.: TSE 5, f. & ef.
12-4-75; TSE 4-1981, f. & ef. 8-13-81; TSE 2-1987, f. & ef. 10-2-87; TSE
1-1993, f. & cert. ef. 2-23-93; TSE 1-1995, f. & cert. ef. 5-5-95; BTP 1-2015,
f. 1-16-15, cert. ef. 2-1-15
800-001-0005
Contested Cases
The Board of Tax Practitioners adopts the current version of the Attorney General's Model Rules of Procedure under the Administrative Procedure Act. The Board may close a contested case hearing to members of the public to keep confidential personal financial information gathered by the Board pursuant to an investigation.
Stat. Auth.: ORS 183

Stats. Implemented:

Hist.: TSE 1, f. 2-19-74, ef. 4-20-76; TSE 7, f. & ef. 4-20-76; Renumbered from 852-010-0005; TSE 2-1978, f. & ef. 3-27-78; TSE 1-1980, f. & ef. 4-17-80; TSE 1-1982, f. & ef. 3-22-82; TSE 1-1985, f. & ef. 1-15-85; TSE 1-1986, f. & ef. 7-14-86; TSE 2-1988, f. & cert. ef. 8-26-88; TSE 15-1991, f. & cert. ef. 12-20-91; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
800-001-0010
Assistance in Hearing
(1) The Board Administrator or Compliance Specialist is authorized to appear (but not make legal argument) on behalf of the agency in a hearing or in a class of contested case hearings in which the Attorney General or the Deputy Attorney General has given written consent for such representation. A copy of the list of contested case hearings for which the Attorney General or the Deputy Attorney General has given consent is maintained by the agency and the Department of Justice.
(2) Legal argument as used in ORS 183.450(8) and this rule has the same meaning as in Model Rule OAR 137-003-0008(1)(d).
(3) When an agency employee represents the agency, the presiding officer shall advise such representative of the manner in which objections may be made and matters preserved for appeal. Such advice is of a procedural nature and does not change applicable law on waiver or the duty to make timely objection. Where such objections involve legal argument, the presiding officer shall provide reasonable opportunity for the agency officer or employee to consult legal counsel and permit such legal counsel to file written legal argument within a reasonable time after conclusion of the hearing.
Stat. Auth.: ORS 673

Stats. Implemented:

Hist.: TSE 7-1990, f. & cert. ef. 9-4-90; BTP 1-2003, f. & cert. ef. 9-23-03
800-001-0015
Requiring an Answer to Charges as Part of Notices to Parties in Contested Cases
In addition to the notice requirements under the Attorney General's Model Rules of Procedure, the Notice to Parties in Contested Cases may include the statement that an answer to the assertions or charges will be required, and if so, the consequence of failure to answer. A statement of the consequences of failure to answer may be satisfied by enclosing a copy of OAR 800-001-0005 through 800-001-0020 with the notice.
Stat. Auth.: ORS 673.705 - ORS 673.990, SB279

Stats. Implemented:

Hist.: BTSE 1-2001, f. & cert. ef. 4-19-01
800-001-0020
Hearing Request and Answers: Consequences of Failure to Answer
(1) A hearing request,
and answer when required, shall be made in writing to the Board by a party or his/her
attorney and an answer shall include a short and plain statement of each relevant
affirmative defense the party may have.
(2) Except
for good cause:
(a) Failure
to raise a particular defense in the answer will be considered a waiver of such defense;
(b) New matters
alleged in the answer (affirmative defenses) shall be presumed to be denied by the
board; and
(c) Evidence
shall not be taken on any issue not raised in the notice and answer.
Stat. Auth.: ORS
673.705 - 673.990 & SB279

Stats. Implemented:

Hist.: BTSE
1-2001, f. & cert. ef. 4-19-01; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP
1-2013, f. 1-15-13, cert. ef. 2-1-13

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contained in the Administrative Order filed at the Archives Division,
800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the
published version are satisfied in favor of the Administrative Order.
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