OREGON SOCIETY OF ENROLLED AGENTS v. STATE

A156623.

389 P.3d 1153 (2017)

283 Or. App. 558

OREGON SOCIETY OF ENROLLED AGENTS, Petitioner, v. STATE of Oregon, acting BY AND THROUGH the STATE BOARD OF TAX PRACTITIONERS, Respondent.

Court of Appeals of Oregon.

February 1, 2017.


Attorney(s) appearing for the Case

Tyler Smith and Tyler Smith & Associates, P.C., filed the briefs for petitioner.

Ellen F. Rosenblum , Attorney General, Anna M. Joyce , Solicitor General, and Jona J. Maukonen , Assistant Attorney General, filed the brief for respondent.

Before Armstrong, Presiding Judge, and Hadlock, Chief Judge, and Egan, Judge.


Petitioner Oregon Society of Enrolled Agents, Inc., challenges the validity of an administrative rule promulgated by the Oregon State Board of Tax Practitioners (the board). The rule — OAR 800-020-0015(5) — requires enrolled agents to complete a minimum of 360 hours of work experience during at least two of the last five years...

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