ORS 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]