Chapter 673

 

      Chapter 673

 

ATTY. GEN. OPINIONS: This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94

 

      673.010

 

NOTES OF DECISIONS

 

      Where future refund or adjustment of fee is possible, present receipt of full amount of fee does not alter contingent nature of fee. Sherry v. Board of Accountancy, 212 Or App 350, 157 P3d 1226 (2007)

 

      673.050

 

ATTY. GEN. OPINIONS: Licensing board authority to accept equivalent training or experience for prescribed requirements, (1971) Vol 35, p 968

 

      673.060

 

NOTES OF DECISIONS

 

      Section expressly requires rules, rather than contested case adjudications, govern Board of Accountancy’s evaluation of applicant. Dinkins v. Board of Accountancy, 118 Or App 220, 846 P2d 1186 (1993)

 

      673.150

 

ATTY. GEN. OPINIONS: Right to renew a license, permit, or certificate of accountancy after it has been surrendered, (1973) Vol 36, p 407

 

      673.170

 

NOTES OF DECISIONS

 

      Agency, on facts of case at issue, was not required to define statutory term “dishonesty in practice of accounting” when term was used as ground for revocation of accountant’s license and agency could proceed on case by case basis through interpretive rulings. Arnold v. Board of Accountancy, 49 Or App 261, 619 P2d 912 (1980), Sup Ct review denied

 

      Disbarment does not constitute suspension or revocation of right to practice before state or federal agency under paragraph (2)(i) of this section; paragraph is restricted to suspension or revocation of right to practice public accounting before any state or federal agency. Thomas v. Board of Accountancy, 74 Or App 471, 702 P2d 1165 (1985)

 

      673.605 to 673.710

 

ATTY. GEN. OPINIONS: Application of tax consultant licensing to persons enrolled to practice before federal Internal Revenue Service, (1991) Vol 46, p 438

 

      673.637

 

NOTES OF DECISIONS

 

      Enrolled agents are exempt from work experience requirements under subsection (2) of this section; thus, administrative rule requiring enrolled agents to have work experience contravenes this section and is invalid. Or. Society of Enrolled Agents v. Bd. of Tax Practitioners, 283 Or App 558, 389 P3d 1153 (2017), Sup Ct review denied

 

      673.643

 

ATTY. GEN. OPINIONS: Licensed tax preparer’s ownership of personal income tax preparation business, (1977) Vol 38, p 689

 

      673.730

 

NOTES OF DECISIONS

 

      State Board of Tax Practitioners has authority to decide constitutionality of statutes enforced by board. Eppler v. Board of Tax Service Examiners, 189 Or App 216, 75 P3d 900 (2003)