673.610
Application of ORS 673.605 to 673.740.
ORS 673.605 to 673.740 do not apply to:
(1) Any full- or
part-time employee hired to fill a permanent position, who in connection with
the duties as an employee has the incidental duty of preparing income tax
returns for the business of the employer only.
(2) Any attorney
at law rendering services in the performance of the duties of an attorney at
law.
(3) While acting
as such, any fiduciary, or the regular employees thereof, acting on behalf of
the fiduciary estate, the testator, trustor, grantor, or beneficiaries thereof.
(4) A certified
public accountant who holds an active license issued by any state, a public
accountant holding a valid license issued under ORS 673.100 or a public
accounting firm registered in any state.
(5) Any employee
of a certified public accountant, public accountant or registered public
accounting firm described in subsection (4) of this section.
(6) Any person
employed by a local, state or federal governmental agency but only in
performance of official duties. [1973 c.387 §3; 1977 c.100 §1; 1999 c.322 §31;
2001 c.638 §14; 2007 c.178 §3; 2025 c.132 §36]
Notes of Decisions
The Warranty Grp., Inc v. Dept. of Rev. (Or. T.C. 2016).
· cites it 5× “230(1)(b), which authorizes “[a]ny person who is licensed by the State Board of Tax Practitioners or who is exempt from such ORDER TC-MD 160024N 4 licensing requirement as provided for and limited by ORS 673.610” to represent taxpayers before the Magistrate Division in an appeal…”
— Or. Rev. Stat. § 673.610(2) — 1 case
The Warranty Grp., Inc v. Dept. of Rev. (Or. T.C. 2016).
“230(1)(b), which authorizes “[a]ny person who is licensed by the State Board of Tax Practitioners or who is exempt from such ORDER TC-MD 160024N 4 licensing requirement as provided for and limited by ORS 673.610” to represent taxpayers before the Magistrate Division in an appeal…”
— Or. Rev. Stat. § 673.610(4) — 1 case
The Warranty Grp., Inc v. Dept. of Rev. (Or. T.C. 2016).
“230(1)(b), which authorizes “[a]ny person who is licensed by the State Board of Tax Practitioners or who is exempt from such ORDER TC-MD 160024N 4 licensing requirement as provided for and limited by ORS 673.610” to represent taxpayers before the Magistrate Division in an appeal…”
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