Oregon Revised Statutes

Or. Rev. Stat. § 673.705 (2026)

Prohibited acts

✓ current as of May 2026

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673.705 Prohibited acts. It is unlawful for any person to:

(1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide.

(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed or represent that the person is qualified as a registered tax aide if the person is not so certified.

(3) Present or attempt to use the license or certificate of another person.

(4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.

(5) Falsely impersonate a licensee or certificate holder under ORS 673.605 to 673.740.

(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.

(7) Violate a position of trust, including a position of trust outside the licensee’s or certificate holder’s professional practice. [1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c.21 §5; 2025 c.347 §12]

Notes of Decisions

Cited in 2 cases, 2003–2015 · leading case: Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003).

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Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003). · cites it 2× “1 ORS 673.705 prohibits unlicensed persons from holding themselves out as licensed tax consultants.”

Barnhart v. Fastax Inc., 127 F. Supp. 3d 1098 (D. Or. 2015). “700 and ORS 673.705, and 2) pursue legal venues to recover the $499.”

— Or. Rev. Stat. § 673.705(3) — 1 case

Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003). “1 ORS 673.705 prohibits unlicensed persons from holding themselves out as licensed tax consultants.”

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