Source: https://www.oregonlaws.org/ors/305.230
Timestamp: 2019-08-20 12:24:29
Document Index: 438930897

Matched Legal Cases: ['§1', '§3', '§1', '§40', '§35', '§6', '§3', '§19', '§106', '§30', '§12', '§41', '§28', '§4', '§36', '§59', '§23', '§4', '§1', '§14', '§4', '§1', '§13', '§28', '§1', '§1', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§12', '§13']

ORS 305.230 - Qualifications of persons representing taxpayer - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 305 Section 305.230
305.005
305.015
305.025
Depart­ment of Revenue
305.035
Director of Depart­ment of Revenue
305.045
305.057
305.060
Offices of depart­ment
305.063
Depart­ment of Revenue Administra­tion Account
305.065
305.075
305.078
Authority of Depart­ment of Revenue to require fingerprints
305.079
Charges for maps, docu­ments or publica­tions
305.081
305.084
Financial institu­tion data match system
305.086
Delinquent child support obligor
305.088
Disclosure of transmission prohibited
305.091
305.094
Local budget and prop­erty tax law
305.125
Applica­tion of administrative rules
305.127
Means of providing notice re­quired by depart­ment
Conflicting claims for per­sonal income tax items
Qualifica­tions of per­sons representing taxpayer
Representa­tion before depart­ment or magistrate of designated partnership tax matters
305.245
Representa­tion before tax court magistrate by of­fi­cer or employee of county or depart­ment
305.260
Representa­tion before depart­ment or magistrate by former depart­ment per­sonnel prohibited
305.261
Depart­ment to es­tab­lish program to assist tax practi­tioners
305.262
Depart­ment to es­tab­lish program dedicating resources to assisting representatives of corpora­tions
305.263
Order requiring filing report or return
305.265
305.267
Extension of time to issue notice of deficiency or assess­ment
305.270
Refund of excess tax paid
Refund transfer or assign­ment prohibited
305.275
Persons who may ap­peal due to acts or omissions
305.285
Correc­tion of tax and assess­ment rolls for sub­se­quent tax years during pendency of ap­peal
305.286
Potential refund credit in prop­erty tax ap­peals
305.287
Determina­tion of real market value of prop­erty tax account or components
305.288
Valua­tion changes for residential prop­erty substantial value error or for good and sufficient cause
305.290
Extension of time for making assess­ment due to bankruptcy
305.295
Cancella­tion of tax, penalty or interest
Procedure where deficiency based on federal or other state audit report
305.330
Tax liability of reorganized business entity
305.375
Disposi­tion of penalties
305.380
Defini­tions for ORS 305.385
305.385
Agencies to supply licensee and contractor lists
2017 ORS 305.230¹
Qualifications of persons representing taxpayer
• procedure for designating representative
Chapter 101 Oregon Laws 2018 (SB 1529)
Relating to connection to federal tax law; creating new provisions; amending ORS 178.300, 238A.005, 238A.125, 238A.150, 238A.170, 238A.230, 238A.370, 238A.400, 238A.410, 238A.415, 238A.430, 238A.435, 305.230, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097, 317.267, 458.670 and 657.010; repealing ORS 317.716 and 317.717; and prescribing an effective date.
(1) Notwithstanding ORS 9.320 (Necessity for employment of attorney):
(a) Any person who is qualified to practice law or public accountancy in this state, any person who has been granted active enrollment to practice before the Internal Revenue Service and who is qualified to prepare tax returns in this state or any person who is the authorized employee of a taxpayer and is regularly employed by the taxpayer in tax matters may represent the taxpayer before a tax court magistrate or the Department of Revenue in any conference or proceeding with respect to the administration of any tax.
(b) Any person who is licensed by the State Board of Tax Practitioners or who is exempt from such licensing requirement as provided for and limited by ORS 673.610 (Application of ORS 673.605 to 673.740) may represent a taxpayer before a tax court magistrate or the department in any conference or proceeding with respect to the administration of any tax on or measured by net income.
(c) Any shareholder of an S corporation, as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2016, may represent the corporation in any proceeding before a tax court magistrate or the department in the same manner as if the shareholder were a partner and the S corporation were a partnership. The S corporation must designate in writing a tax matters shareholder authorized to represent the S corporation.
(d) An individual who is licensed as a real estate broker or principal real estate broker under ORS 696.022 (Licensing system for real estate brokers and property managers) or is a state certified appraiser or state licensed appraiser under ORS 674.310 (Duties and powers of board) or is a registered appraiser under ORS 308.010 (Registered appraiser requirements) may represent a taxpayer before a tax court magistrate or the department in any conference or proceeding with respect to the administration of any ad valorem property tax.
(e) A general partner who has been designated by members of a partnership as their tax matters partner under ORS 305.242 (Representation before department or magistrate of designated partnership tax matters) may represent those partners in any conference or proceeding with respect to the administration of any tax on or measured by net income.
(f) Any person authorized under rules adopted by the department may represent a taxpayer before the department in any conference or proceeding with respect to any tax. Rules adopted under this paragraph, to the extent feasible, shall be consistent with federal law that governs representation before the Internal Revenue Service, as federal law is amended and in effect on December 31, 2016.
(g) Any person authorized under rules adopted by the tax court may represent a taxpayer in a proceeding before a tax court magistrate.
(2) A person may not be recognized as representing a taxpayer pursuant to this section unless there is first filed with the magistrate or department a written authorization, or unless it appears to the satisfaction of the magistrate or department that the representative does in fact have authority to represent the taxpayer. A person recognized as an authorized representative under rules or procedures adopted by the tax court shall be considered an authorized representative by the department.
(3) A taxpayer represented by someone other than an attorney is bound by all things done by the authorized representative, and may not thereafter claim any proceeding was legally defective because the taxpayer was not represented by an attorney.
(4) Prior to the holding of a conference or proceeding before the tax court magistrate or department, written notice shall be given by the magistrate or department to the taxpayer of the provisions of subsection (3) of this section. [1969 c.97 §1; 1973 c.681 §3; 1979 c.596 §1; 1985 c.761 §40; 1985 c.802 §35; 1987 c.468 §6; 1989 c.414 §3; 1991 c.5 §19; 1995 c.79 §106; 1995 c.556 §30; 1995 c.650 §12; 1997 c.839 §41; 1999 c.90 §28; 1999 c.224 §4; 1999 c.322 §36; 2001 c.300 §59; 2001 c.660 §23; 2003 c.46 §4; 2003 c.77 §1; 2003 c.704 §14a; 2005 c.345 §4; 2005 c.346 §1; 2005 c.832 §13; 2007 c.319 §28; 2007 c.614 §1; 2008 c.45 §1; 2009 c.5 §11; 2009 c.909 §11; 2010 c.82 §11; 2011 c.7 §11; 2012 c.31 §11; 2013 c.377 §11; 2014 c.52 §11; 2015 c.442 §11; 2016 c.33 §12; 2017 c.527 §13]
Under this sec­tion, Depart­ment of Revenue must refuse recogni­tion of claim of representa­tion until taxpayer notifies depart­ment that representative has been authorized to act on his behalf. Barron v. Dept. of Rev., 11 OTR 305 (1989)
305.875
Rights of taxpayer in meeting or communica­tion with depart­ment
314.057
Applica­tion of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conserva­tion, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabiliza­tion Act of 2008, Energy Improve­ment and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connec­tions to Success and Increasing Adop­­tions Act of 2008 (P.L. 110-351)
314.059
Applica­tion of American Recovery and Reinvest­ment Act of 2009 (P.L. 111-5)
314.061
Applica­tion of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
314.063
Applica­tion of Federal Avia­tion Administra­tion Air Transporta­tion Moderniza­tion and Safety Improve­ment Act (P.L. 111-226), Patient Protec­tion and Affordable Care Act (P.L. 111-148), Preserva­tion of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Educa­tion Reconcilia­tion Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improve­ment Act of 2010 (P.L. 111-198)
314.840
1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).