The Board of Tax Practitioners protects Oregon consumers by ensuring Oregon tax practitioners are competent and ethical in their professional activities.

 

 

 

The Oregon State Board of Tax Practitioners was created by the 1973 Legislative Assembly for the purpose of protecting the consumer by ensuring that Oregon tax professionals are competent and ethical in their professional activities. All persons in Oregon who prepare, advise or assist in the preparation of personal income tax returns for a fee, or represent that they do so, must be licensed.

 

The Board consists of seven members. Six Board members are Licensed Tax Consultants with at least five years tax preparation experience. One member comes from the general public and is not associated with the profession. All members are appointed by the Governor for three-year terms and confirmed by the Senate. The Board hires staff to administer all official business. The Board meets approximately five times per year, usually in Salem, with one meeting held in another location throughout the state. Decisions are made in open public meetings where guests are encouraged to attend.

 

The Board issues two types of licenses. The Licensed Tax Preparer is an apprenticeship license that enables a person to lawfully prepare personal income tax returns in Oregon under the supervision of a Licensed Tax Consultant. The Licensed Tax Consultant is a higher competency license obtained through testing and experience to the point that a licensee may prepare taxes as a self-employed, independent or supervising tax practitioner. There is a business registration which is required for offices preparing personal income tax returns, however a business registration does not cover the individual actually performing the work (the practitioner). All income tax preparation businesses must be registered and must have a licensed consultant providing services and/or supervising licensed preparers. 

 

The Board is funded solely from fees derived from the licensees and other miscellaneous services.

 

 

 

The Board carries out its mission through four programs; Licensing, Examination and Education, Compliance Enforcement/Consumer Awareness, and Administration.

 

The Licensing Program provides licenses to those people who have demonstrated their competence and ethical standards established by the Board. 

 

The Examination and Education Program develops and administers competency examinations to new applicants to ensure their comprehension of the state and federal tax code prior to issuing them a license. An applicant must answer 75% of the questions correctly to become licensed. The program also monitors the continuing education requirements by reviewing and approving courses that will enhance the licensee's knowledge of the tax law. Each applicant is required to complete an 80-hour basic course covering state and federal tax laws. Licensees are required to complete a minimum of 30 hours continuing education as a prerequisite to renewing their license each year. 

 

The Compliance Enforcement Program researches all complaints and possible violations of the laws and rules governing tax preparation. Many complaints proceed to a hearing before an Administrative Law Judge. After careful consideration of the facts surrounding a complaint, civil penalties may be assessed, and a person's license may be suspended or revoked. The Board may also require restitution to consumers harmed by tax preparation fraud. In serious cases, the Board may work with other agencies to assess criminal charges.