Caption: Includes additional 2010
overhauls of OAR’s based on recommendations made by the Rules Advisory
Committee. Some of these amendments required Legislative approval prior to
adoption which agency has no received.
Order No.: BTP 3-2011
Filed with Sec. of
Certified to be
Rules Amended: 800-010-0050, 800-020-0015
Subject: The amendments to the OAR’s result from the Board’s
Rules Advisory Committee, Assistant Attorney General and Board staff and
reflect the “norm” in industry standards and the practices of other state
agencies. Amendments requiring Legislative approval have received the necessary
authorization. These changes conform to the current standards the Board is
(1) Amendments to
OAR 800-010-0050 requires that all business advertising include the board
issued registration number and/or the license number of the firm’s Designated
Consultant. Requires that all individual advertising include the licensee’s
board issued license number.
(2) Amendments to
OAR 800-020-0015 increases hours of work experienced required to qualify to
take the Consultant examination from 780 to 1100.
Rules Coordinator: Jane Billings—(503) 378-4034
Advertising and Solicitation
(1) As used in this rule, “advertise” and “advertising”
means any form of printed, broadcast or electronic material that makes known
professional income tax services. This includes, but is not limited to,
business cards and stationery, and all web and e-commerce advertising of an
individual or tax preparation business.
(2) No licensee or tax preparation business shall
advertise or solicit clients in a false, fraudulent, deceptive or misleading
(3) All advertising must include the name of a firm
that has complied with ORS 673.643 or state the name of the firms Designated
Licensed Tax Consultant.
(a) Only a person holding a valid Tax Consultant’s
License may use the designation “L.T.C.”, “LTC” or the titles “Licensed Tax
Consultant” or “Tax Consultant.”
(b) Only a person holding a valid Tax Preparer’s
License may use the designation “L.T.P.”, “LTP” or the title “Licensed Tax
(4) All advertising must be reviewed and approved in
advance by the designated Licensed Tax Consultant. The designated Licensed Tax
Consultant and the designating tax preparation business shall each be
responsible for the business’s compliance with the provisions of this rule.
(5) No licensee shall advertise to give a discount
(a) The discount is based upon a basic fee schedule
posted in public view in the licensee’s place of business; and
(b) The fees on the posted basic fee schedule are the
usual and customary charges of the tax preparation business; and
(c) The basic fee schedule must include the minimum
fees charged for at least the following forms and schedules: 1040, 1040A,
1040EZ, Sch. A, Sch. B, Sch. EIC, Form 2441, Form 8812, Oregon 40 & 40S.
(6) All business advertising must include the board
issued business registration number of the firm written as: “OBTP#” or the
license number of the firm’s Designated Licensed Tax Consultant written as:
(7) All individual advertising must include licensee’s
board issued LTC or LTP license number written as: “LTC#” or “LTP#”.
Stat. Auth.: ORS 673.663
Hist.: TSE 6, f. & ef. 1-5-76;
TSE 2-1981(Temp), f. 2-18-81, ef. 2-19-81; TSE 3-1981, f. 7-22-81, ef. 7-23-81;
TSE 4-1981, f. & ef. 8-13-81; TSE 3-1982, f. & ef. 11-19-82; TSE
1-1985, f. & ef. 1-15-85; TSE 3-1986, f. & ef. 7-14-86; TSE 2-1990, f.
& cert. ef. 1-25-90; TSE 2-1992, f. & cert. ef. 5-15-92; BTSE 1-2001,
f. & cert. ef. 4-19-01; BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP
1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11;
BTP 3-2011, f. 6-3-11, cert. ef. 7-1-12
Application for Examination
(1) Application to take the examination for a tax
preparer or tax consultant must be filed with the Board on forms prescribed and
furnished by the Board. The application must include the examination fee and
the proctor site fee, if applicable. The application must be signed.
(2) The application and examination fee shall be filed
with the Board no later than one (1) month prior to the examination date,
except when the Board sets tighter deadlines due to extenuating circumstances.
(3) Completed basic course certification forms as
required under OAR 800-015-0005(6) shall be submitted to the Board by the
student with the initial application for a Tax Preparer License. The preparer
applicant may file an application to take the examination before completing the
basic tax course. Applicants shall furnish the Board a brief outline of courses
completed, together with a transcript from the educational institution if the
course(s) they completed has/have not received prior approval from the Board.
If the Board determines the course(s) completed is/are comparable to those
described in OAR 800-015-0005, the applicant shall be eligible to take the
(4) A tax consultant applicant who is a Licensed Tax
Preparer shall submit verification by the applicant’s employer or employers, on
forms prescribed and furnished by the Board, that the applicant has worked in
the capacity as a Licensed Tax Preparer for not less than a cumulative total of
1100 hours during at least two (2) of the last five (5) years.
(5) A tax consultant applicant who is claiming
equivalent tax preparer experience shall submit on forms prescribed and
furnished by the Board:
(a) Verification by the applicant’s employer or
employers that the applicant has worked in the capacity as a Licensed Tax
Preparer for not less than a cumulative total of 1100 hours during at least two
(2) of the last five (5) years.
(i) The Board will accept employment as an income tax
auditor or taxpayer service representative with the Internal Revenue Service or
State Department of Revenue as being equivalent experience.
(ii) For the purpose of meeting the work experience
requirement for tax consultants, one hour of experience gained through
volunteer tax preparation programs such as VITA and AARP-TCE will be accepted
for each five hours spent preparing, advising or assisting in the preparation
of tax returns through the volunteer program, up to a maximum of 212 hours
credited. To qualify for the one (1) to five (5) hour experience credit, total
hours worked in the volunteer program must be verified in writing by a
supervisor knowledgeable in tax preparation.
(b) To claim experience under this section, the
applicant must submit a petition signed under penalty of perjury that the work
experience claimed is true, correct and complete.
(6) Applicants for the tax consultant examination must
have completed, within a year prior to submitting application, a minimum of 15
hours of acceptable continuing education in personal income taxation to meet
the requirements of OAR 800-015-0010 to 800-015-0030. This requirement is in
addition to the required 1100 hours of work experience earned during at least
two (2) of the last five (5) years.
(7) A tax practitioner applicant claiming tax
consulting experience in another state shall:
(a) Submit, on a form prescribed and furnished by the
Board, a petition signed under penalty of perjury, claiming self-employment as
a tax practitioner for no less than two (2) of the last five (5) years; and
(b) Furnish documented proof of self-employment as a
(8) A tax preparer or tax consultant applicant who has
worked in the capacity as a tax practitioner in another state or in an exempt
status may request Board approval to substitute work experience for up to
two-thirds of the classroom hours of basic income tax education otherwise
required to qualify as a tax preparer or tax consultant. Approval may be
granted to substitute experience for education only if:
(a) The applicant was actively engaged in a tax
preparation business within two (2) years prior to the date of application;
(b) The applicant has at least three (3) years
experience in a tax preparation business;
(c) The applicant has gained a competency level through
work experience that is equal to those applicants who have successfully
completed the basic income tax course; and
(d) The applicant submits verification by the
applicant’s employer(s) or evidence of self- employment regarding the work
(9) The Board may accept education credit for courses
completed by a tax consultant applicant to substitute for up to 365 hours of
work experience at the rate of one (1) classroom hour of education for five (5)
hours of experience if:
(a) The subject matter of the course was related to
(b) The applicant completed the course within one (1)
year of applying to become a Licensed Tax Consultant; and
(c) Credit for the course is not claimed to fulfill
continuing education requirements.
(10) Information required of the applicant and on the
application forms shall be completed before an applicant may be admitted to an
Stat. Auth.: ORS 673.625
Hist.: TSE 8, f. & ef.
5-19-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef.
10-1-79; TSE 2-1980, f. & ef. 5-30-80; TSE 2-1982, f. & ef. 5-10-82;
TSE 3-1982, f. & ef. 11-19-82; TSE 1-1985, f. & ef. 1-15-85; TSE
3-1985, f. & ef. 12-5-85; TSE 4-1988, f. & cert. ef. 11-2-88; TSE
5-1990, f. & cert. ef. 5-3-90; TSE 9-1992, f. & cert. ef. 12-22-92;
BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert. ef.
9-23-03; BTP 1-2005, f. & cert. ef. 1-5-05; BTP 3-2005, f. 8-31-05, cert.
ef. 9-1-05; BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08,
cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10,
cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 3-2011, f.
6-3-11, cert. ef. 7-1-12
Notes 1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2010.