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EPPLER v. BOARD OF TAX SERVICE EXAMINERS

00C-16396, A114313.

75 P.3d 900 (2003)

189 Or. App. 216

Thomas J. EPPLER; Paula Eppler; and Eppler & Eppler, LLC, Appellants, v. BOARD OF TAX SERVICE EXAMINERS, Respondent.

Court of Appeals of Oregon.

Decided August 13, 2003.

Attorney(s) appearing for the Case

Gary K. Kahn, Portland, argued the cause for appellants. With him on the briefs was Reeves, Kahn & Hennessy.

Jas. Jeffrey Adams, Assistant Attorney General, argued the cause for respondent. With him on the brief were Hardy Myers, Attorney General, and Michael D. Reynolds, Solicitor General.

Before EDMONDS, Presiding Judge, and WOLLHEIM and KISTLER, Judges.

KISTLER, J.

ORS 673.615 and 673.643 require that paid tax preparers register with and be licensed by the Oregon Board of Tax Practitioners (board).1 ORS 673.705 prohibits unlicensed persons from holding themselves out as licensed tax consultants. After the board notified plaintiffs that it was initiating administrative proceedings to determine whether they had violated those three statutes, plaintiffs filed an action in the trial court...

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