Oregon Revised Statutes Revenue and Taxation § 305.494

Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code,  1 as amended and in effect on December 31, 2014, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership.