{"data":{"id":"us-or/ors-673.705","jurisdiction":"us-or","citation":"ORS 673.705","heading":"Prohibited acts.","body":"It is unlawful for any person to:\n      (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.\n      (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.\n      (3) Present or attempt to use the license or certificate of another person.\n      (4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.\n      (5) Falsely impersonate a licensee or certificate holder under ORS 673.605 to 673.740.\n      (6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.\n      (7) Violate a position of trust, including a position of trust outside the licensee’s or certificate holder’s professional practice.","path":["17 - Occupations","52. Occupations and Professions","Chapter 673 — Accountants; Other Tax Professionals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors673.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:17Z","sha256":"39c50094be2dfaf87959d1d6ead052d2c43727a1c2d894ee49152d3dc0d71e8d","source_id":"us-or","stale":false,"prev":"us-or/ors-673.702","next":"us-or/ors-673.710"},"notice":"GroundRules: Original legal text. Not legal advice."}