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The State of Oregon sets competency and ethical standards for tax professionals and regulates them through the Board of Tax Practitioners. The purpose of the law is to protect the consumer from unlicensed or unethical practitioners.
Any person preparing personal income tax returns for a fee or representing that they do so must be licensed by the Oregon State Board of Tax Practitioners. The only people exempt from this law are Certified Public Accountants and Public Accountants licensed by the Oregon Board of Accountancy and members of the Oregon State Bar who prepare returns for their law clients. Please refer to the Oregon Board of Accountancy website at http://www.oregon.gov/BOA/ or the Oregon State Bar website at http://www.osbar.org/ for information concerning their licensing requirements.
Oregon's law applies only to those within the Oregon border EXCEPT when a person preparing the returns out of state is actively soliciting Oregon clients through activities such as having an agent in Oregon, having a "drop-off location" in Oregon, or by advertising in Oregon based publications -- including Oregon area phone books. A person who is preparing the occasional Oregon return for clients who walk into their out-of-state office is neither in Oregon preparing the return, nor are they soliciting Oregon clients & are EXEMPT from needing an Oregon license.
Enrolled Agents must hold a consultant license with the Board of Tax Practitioners if they are preparing, assisting or advising in the preparation of individual income tax returns. No license is required if the Enrolled Agent is merely representing the taxpayer before the IRS.
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