Oregon Administrative Rules Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
🏛️ Overview of OAR Chapter 800 – State Board of Tax Practitioners
OAR Chapter 800 establishes the regulatory framework for the licensing, certification, and oversight of tax practitioners in Oregon. The rules are organized into several divisions:
Division 1 – Procedural Rules: Outlines the procedures for rulemaking, contested cases, and hearings.
Division 10 – Code of Professional Conduct: Sets forth the ethical standards and professional conduct expected of tax practitioners.
Division 15 – Education: Details the continuing education requirements for licensees.
Division 20 – Procedures: Covers licensing, renewals, and reactivation procedures.
Division 25 – Tax Preparation Businesses: Regulates the operation of tax preparation businesses.
Division 30 – Miscellaneous: Addresses various other provisions related to tax practitioners.
📘 Key Provisions
Division 1 – Procedural Rules
Rule 800-001-0000 – Notice of Proposed Rule: Requires the Board to provide notice of proposed rule changes in the Secretary of State's Bulletin and to interested parties.
Rule 800-001-0005 – Contested Cases: Establishes procedures for contested cases, including the process for hearings and decisions.
Rule 800-001-0010 – Assistance in Hearing: Allows parties to request assistance during hearings.
Rule 800-001-0015 – Requiring an Answer to Charges as Part of Notices to Parties in Contested Cases: Mandates that notices in contested cases include a requirement for the party to answer the charges.
Rule 800-001-0020 – Hearing Request and Answers: Consequences of Failure to Answer: Specifies the consequences for failing to request a hearing or answer charges.
Rule 800-001-0025 – Requirement to Personally Appear at Hearing: Requires parties to personally appear at hearings unless excused.
Division 10 – Code of Professional Conduct
Rule 800-010-0015 – Definitions: Provides definitions for terms used in the Code of Professional Conduct.
Rule 800-010-0017 – Incompetence and Negligence: Addresses standards for competence and negligence in practice.
Rule 800-010-0020 – Confidential Information: Requires practitioners to maintain the confidentiality of client information.
Rule 800-010-0025 – Integrity and Objectivity: Mandates that practitioners act with integrity and objectivity.
Rule 800-010-0030 – Accountability: Specifies accountability standards for practitioners.
Rule 800-010-0035 – Contingent Fees: Regulates the use of contingent fees in tax practice.
Rule 800-010-0040 – Identification: Requires practitioners to include their identification on tax returns.
Rule 800-010-0041 – Address and Telephone: Mandates that practitioners provide their address and telephone number.
Division 15 – Education
Rule 800-015-0005 – Continuing Education Requirements: Specifies the continuing education requirements for licensees.
Rule 800-015-0010 – Approved Providers: Lists approved providers of continuing education.
Rule 800-015-0015 – Reporting Requirements: Details the reporting requirements for continuing education.
Rule 800-015-0020 – Audit Procedures: Outlines procedures for auditing continuing education compliance.
Rule 800-015-0030 – Exemptions: Provides exemptions from continuing education requirements.
Division 20 – Procedures
Rule 800-020-0015 – Licensing Procedures: Describes the procedures for obtaining a license.
Rule 800-020-0020 – Examination Requirements: Specifies examination requirements for licensure.
Rule 800-020-0030 – Licenses — Renewals and Reactivation: Covers the renewal and reactivation of licenses.
Rule 800-020-0035 – Inactive Status: Addresses procedures for placing a license on inactive status.
Rule 800-020-0040 – Fees: Lists the fees associated with licensing and renewals.
Rule 800-020-0045 – Denial of License: Specifies grounds for denial of a license.
Rule 800-020-0050 – Suspension and Revocation: Outlines procedures for suspension and revocation of licenses.
Rule 800-020-0060 – Reinstatement: Details the process for reinstating a license.
Rule 800-020-0065 – Voluntary Surrender: Allows for the voluntary surrender of a license.
Division 25 – Tax Preparation Businesses
Rule 800-025-0010 – Registration Requirements: Specifies registration requirements for tax preparation businesses.
Rule 800-025-0020 – Business Practices: Regulates business practices of tax preparation businesses.
Rule 800-025-0030 – Advertising: Addresses advertising practices of tax preparation businesses.
Rule 800-025-0040 – Fees: Specifies fee structures for tax preparation businesses.
Rule 800-025-0050 – Supervision of Tax Preparers: Requires supervision of tax preparers by licensed tax consultants.
Rule 800-025-0060 – Recordkeeping: Mandates recordkeeping practices for tax preparation businesses.
Rule 800-025-0070 – Client Rights: Ensures client rights are protected in tax preparati
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