1. (1) A Licensed Tax Consultant or Oregon State Registered Tax Preparation Business shall only allow persons who are licensed with the board as Tax Consultants, Tax Preparers, or as described in ORS 673.610, to practice in the consultant's or Oregon State Registered Tax Preparation Business's name when preparing Oregon Personal Income Tax Returns.
2. (2) A Licensed Tax Consultant shall not permit the use of the consultant's license to enable others to establish and carry on a business for the preparation of personal income tax returns wherein the consultant's only interest is the receipt of a fee for use of the consultant's license and the Licensed Tax Consultant does not provide supervision of the tax preparation activities as defined in OAR 800-025-0050.

3. (3) A Licensed Tax Consultant and a Licensed Tax Preparer shall both attest that the Licensed Tax Preparer who is assisting with preparation of, or preparing tax returns to which the Licensed Tax Consultant's license number or Oregon State Registered Tax Preparation Business information is affixed, is:

   1. (a) Fully subject to the supervision of the Licensed Tax Consultant or Oregon State Registered Tax Preparation Business, as defined in OAR 800-025-0050; or
   2. (b) Acting as an agent of the Licensed Tax Consultant or Oregon State Registered Tax Preparation Business.
4. (4) A Licensed Tax Preparer shall not engage in the preparation of tax returns, assist in such preparation, gather tax information, or provide tax advice for valuable consideration unless the Licensed Tax Preparer is under the supervision of a Licensed Tax Consultant as defined in OAR 800-025-0050.
5. (5) A Registered Tax Aide shall not engage in the preparation of tax returns or provide tax advice for valuable consideration.

6. (6) A licensee shall not maintain a financial interest in, or hold an employment position with, any business entity that offers personal income tax preparation services, if any other person who maintains a financial interest in the entity, or holds a management position involving authority over the business operations of the entity:

   1. (a) Has had a tax consultant’s license, tax preparer’s license, or registered tax aide’s registration  revoked; or
   2. (b) Is a person to whom the Board has refused to issue or renew a license; or
   3. (c) When another state regulatory agency, or the Internal Revenue Service, has revoked or refused to issue or renew an occupational license, registration, or permit held or requested by that person because of conduct involving tax preparation or dishonesty.
7. (7) If required to do so under section (6) of this rule, a licensee shall be allowed a reasonable time, not to exceed one hundred eighty (180) calendar days, to sever an existing relationship with a person whose license is revoked or refused.
8. (8) Section (6) of this rule does not apply to a licensee or a person described in subsections (6)(a) through (c) of this rule, whose only financial interest in a tax preparation business is the ownership of ten percent (10%) or less of the stock in a publicly- held corporation.

9. (9) In addition to the original returns filed on behalf of a client, at least one (1) copy of the complete set of the tax returns, including all accompanying forms, schedules (specifically depreciation schedules) and statements must be supplied to the client in either paper or electronic form (USB drive or confidential portal only - not email) consistent with OAR 800-010-0020(3). A licensee is not required to provide a free copy of the tax returns to a client more than once - with some exceptions:

   1. (a) In the case of a joint tax return, each spouse is entitled, upon request, to a free copy of the tax return;
   2. (b) In the case of fire, flood, or other natural disasters, each client (and in the case of a joint tax return, each spouse) is entitled, upon request, to a free copy of the tax return; and
   3. (c) In the case of theft of paper file or computer file each client (and in the case of a joint tax return, each spouse) is entitled, upon request, to a free copy of the tax return.

Statutory/Other Authority

ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented

ORS 673.730(7), 673.705 - 673.740 & 673.990(2)

History

BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 4-2025, minor correction filed 08/21/2025, effective 08/21/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2013, f. 1-15-13, cert. ef. 2-1-13
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 8-1987, f. & ef. 12-21-87
TSE 1-1985, f. & ef. 1-15-85
TSE 1-1979, f. 6-14-79, ef. 6-15-79
TSE 6, f. & ef. 1-5-76