Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0170 - Representation of Taxpayers before the Department of Revenue

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Application of ORS
			 305.230. The provisions of ORS
			 305.230 apply to all
			 administrative proceedings before the Department of Revenue. Only those
			 individuals who qualify under ORS
			 305.230 and this rule may
			 represent the taxpayer.
(2)
			 Individuals Authorized to Represent by Department Rule. The following
			 individuals may represent the taxpayer before the department unless the
			 individual is prohibited from representing the taxpayer by other Oregon law:
(a) An adult immediate family member of the
			 taxpayer may represent the taxpayer.
(b) The taxpayer's registered domestic
			 partner may represent the taxpayer.
(c) A regular full-time employee of an
			 individual employer may represent the employer.
(d) A general partner or a regular full-time
			 employee of a partnership may represent the partnership. For general
			 representation rules for partnerships see OAR 150-305.242(2) and
			 150-305.242(5).
(e) An officer or
			 a regular full-time employee of a corporation (including a parent, subsidiary,
			 or other affiliated corporation), association, or organized group may represent
			 the corporation, association, or organized group.
(f) Any shareholder in an S corporation may
			 be designated to represent that S corporation as the tax matters shareholder.
(g) Any tax matters shareholder or
			 any shareholder of an S corporation may represent another shareholder or group
			 of shareholders of that S corporation in matters related to adjustments of
			 items that flow through from the S corporation to the shareholder's return.
(h) Limited Liability Company
			 (LLC) classified as a corporation. A member-manager, a non-member manager, or a
			 regular full-time employee of the LLC may represent the LLC.
(i) Limited Liability Company classified as a
			 partnership. Any member with management authority may represent the LLC
			 (including a member in a member-managed LLC). Any regular, full-time employee
			 of the LLC may represent the LLC. If the LLC has no members with management
			 authority, then any member may represent the LLC (see ORS
			 63.130 and Treas. Reg. §
			 301.6231(a)(7)-2).
(j) A regular
			 full-time employee of a trust, receivership, guardianship, or estate may
			 represent the trust, receivership, guardianship, or estate.
(k) An officer or a regular employee of a
			 governmental unit, agency, or authority may represent the governmental unit,
			 agency, or authority in the course of his or her official duties.
(l) An individual may represent any
			 individual or entity that is outside the United States before department
			 personnel when such representation takes place outside the United States.
(m) An individual who prepares and
			 signs a taxpayer's tax return as the preparer, or who prepares a tax return but
			 is not required (by the instructions to the tax return or by rule) to sign the
			 tax return, may represent the taxpayer during an examination of the tax year or
			 period covered by that tax return. This provision does not permit such
			 individuals to represent taxpayers, regardless of the circumstances, before
			 conference officers, revenue agents, legal counsel or similar department
			 employees.
(n) A taxpayer's
			 authorized agent may represent the taxpayer in proceedings relating to the
			 property tax assessment of designated utilities and companies by the Oregon
			 Department of Revenue under ORS
			 308.505 through
			 308.665 and
			 308.805 through
			 308.820. For purposes of this
			 rule, an "authorized agent" means a person who is authorized by a company
			 assessed under ORS 308.505 to
			 308.665 and
			 308.805 to
			 308.820 to transact all business
			 related to the filing or processing of an annual statement filed as required by
			 ORS 308.525 or all business related
			 to the filing of a request for a director's conference under ORS
			 308.595.
(o) Persons authorized to represent in an ad
			 valorem property tax conference or proceeding under ORS
			 305.230(1)(d),
			 any person licensed by the Oregon State Board of Tax Practitioners, and
			 consulting foresters may represent a taxpayer in any proceeding with respect to
			 taxes imposed under ORS Chapter 321. For purposes of this rule, "consulting
			 forester" means a person who is engaged by the taxpayer to render expert or
			 professional advice in forest management related matters.
(p) The director may, subject to restrictions
			 imposed under other Oregon law, authorize an individual who is not otherwise
			 eligible under this rule to represent a taxpayer before the department. The
			 sole fact that an individual does not qualify under another section of this
			 rule is not an adequate reason to request special permission to represent a
			 taxpayer.