Oregon Revised Statutes Occupations and Professions § 673.705

(1) Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any fraudulent representation.

(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed.

(3) Present or attempt to use the license of another person.

(4) Attempt to use a suspended, lapsed or revoked license.

(5) Falsely impersonate a licensee under ORS 673.605 to 673.740.

(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.

(7) Violate a position of trust, including a position of trust outside the licensee's professional practice.