(1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must:
(a) Be not less than 18 years of age;
(b) Possess a high school diploma or have passed an equivalency examination; and
(c) Present evidence satisfactory to the State Board of Tax Practitioners that the applicant has successfully completed not less than 80 hours in basic personal income tax law, theory and practice at a school training session or educational institution approved by the board.
(2) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax preparer must pass to the satisfaction of the board an examination. The examination shall be constructed in a manner that in the judgment of the board measures the applicant’s knowledge of Oregon and federal personal income tax law, theory and practice.
(3) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax consultant must:
(a) Present evidence satisfactory to the board of active employment, as described in ORS 673.615 (2), as a tax preparer or employment in this or another state in a capacity that is, in the judgment of the board equivalent to that of a tax preparer or tax consultant, for not less than a cumulative total of 780 hours during at least two of the last five years. Certification by a tax consultant or person described in ORS 673.610 (2) or (4) that the applicant was employed as a tax preparer under supervision for the period indicated in the certificate shall be considered evidence satisfactory to the board of the applicant’s employment as a tax preparer for the period indicated. If an applicant has worked less than a cumulative total of 780 hours in at least two of the last five years, the board may consider the number of hours employed, the number of years employed, the number of tax returns prepared and whether the work involved contributed directly to the professional competence of the individual in determining if a tax preparer or tax consultant has met the work experience requirement.
(b) Pass to the satisfaction of the board an examination that is constructed in a manner that in the judgment of the board measures the applicant’s knowledge of Oregon and federal personal income tax law, theory and practice. The examination for a tax consultant’s license shall differ from the examination for a tax preparer’s license in that it shall be of a more exacting nature and require higher standards of knowledge of personal income tax law, theory and practice.
(4) If, in the judgment of the board, an applicant has, in combination, the education and experience to qualify for a tax consultant’s or preparer’s license, but does not meet or cannot present evidence of strict compliance with the requirements of subsection (1)(c) or subsection (3)(a) of this section, the board may allow some of the applicant’s education or experience to substitute one for the other. However, nothing in this subsection shall be construed to allow a waiver of, or substitution for, any qualifications needed for a tax consultant’s or preparer’s license other than those described in subsection (1)(c) or subsection (3)(a) of this section. [1973 c.387 §4; 1975 c.464 §7; 1977 c.100 §5; 1985 c.559 §2; 1989 c.352 §1]
Section: Previous 673.460 673.465 673.470 673.480 673.605 673.610 673.615 673.625 673.630 673.635 673.637 673.640 673.643 673.645 673.650 NextLast modified: August 7, 2008