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| Frequent Areas of Violation |
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Return of Records
Did you know that a frequent complaint made to the Board is for failure of a licensee to return source documents to his or her client? When the Board steps in to investigate these complaints, the violation is often worsened by the licensee's failure to respond to the Board's communications.
Source documents are viewed to be the property of the client. Failure to return that property could result in a fine of up to $1,000 per day that the records are held.
If the licensee has a complaint filed against him/her of this nature, the Board will generally attempt to resolve the issue between the two parties. The licensee can return the records and notify the Board that this has been done. This results in the complaint being immediately closed.
If a licensee chooses to continue holding the documents, the complaint will be pursued in the same manner as all other matters before the Board. The licensee who fails to respond to the Board in its attempt to mediate the problem may result in a fine of $1,000 per violation.
For more information, see Oregon Administrative Rule, 800-10-0025(6).
Cick on these links to obtain a copy of the Oregon Board of Tax Practitioners
Oregon Revised Statutes or Oregon Administrative Rules concerning tax consultants and preparers.
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