ORS 673.730 Powers of board; rules

The State Board of Tax Practitioners shall have the following powers, in addition to the powers otherwise granted by ORS 673.605 to 673.740, and shall have all powers necessary or proper to carry the granted powers into effect:

To determine qualifications of applicants for licensing and certification as a tax consultant, a tax preparer or a registered tax aide in this state.

To cause examinations to be prepared, conducted and graded.

To issue licenses and certificates to qualified applicants upon their compliance with ORS 673.605 to 673.740 and the rules of the board.

To restore the license or certificate of any tax consultant, tax preparer or registered tax aide whose license or certificate has been suspended or revoked under ORS 673.700 or 673.702 at a time certain or when the person subject to suspension fulfills conditions for reissuance set by the board. The power of the board to restore a license or certificate under this subsection specifically includes the power to restore a license or certificate suspended or revoked for the reason that the person has been convicted of a crime. In making a determination to restore a license or certificate, the board shall consider the relationship of the facts which supported the conviction to the code of professional conduct and all intervening circumstances in determining the fitness of the person to receive or hold a tax consultant’s or tax preparer’s license or registered tax aide’s certificate.

To investigate alleged violations of ORS 673.605 to 673.740, or any rule or order adopted thereunder. The board may keep information gathered pursuant to an investigation by the board confidential until there is a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS 673.605 to 673.740, or any rule or order adopted thereunder. The board may keep personal financial information gathered pursuant to an investigation by the board confidential after a final order or determination by the board, unless disclosure is considered necessary by the board for the investigation or prosecution of an alleged violation of ORS 673.605 to 673.740, or any rule or order adopted thereunder. For purposes of this subsection, personal financial information includes but is not limited to tax returns.

To enforce the provisions of ORS 673.605 to 673.740 and to exercise general supervision over tax consultant, tax preparer and registered tax aide practice.

To issue an order directed to a person to cease and desist from any violation or threatened violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder, if the board has reason to believe that a person has been engaged, is engaging or is about to engage in any violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder.

To assess civil penalties within a cease and desist order issued under subsection (7) of this section if the board has reason to believe that a person has been engaged or is engaging in any violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder. The civil penalty may not exceed $5,000 per violation.

To formulate a code of professional conduct for tax consultants, tax preparers and registered tax aides.

To assess against the licensee, the certificate holder or any other person found guilty of violating any provision of ORS 673.605 to 673.740, or any rule or order adopted thereunder, in addition to any other sanctions, the costs associated with the disciplinary or other action taken by the board.

To order that any person who has engaged in or is engaging in any violation of ORS 673.605 to 673.740, or any rule or order adopted thereunder, shall offer to rescind and pay restitution to anyone harmed by the violation who seeks rescission.

To establish standards for supervising registered tax aides.

To impose conditions or limitations on the activities of registered tax aides.

To adopt rules pursuant to ORS chapter 183 necessary to carry out the provisions of ORS 673.605 to 673.740.