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Additional information

3. For ad valorem property tax issues:

a. All those listed in (1); plus

This form is used for two purposes:

b. An Oregon licensed real estate broker or a principal real

• Tax information disclosure authorization. You authorize

estate broker; or

the department to disclose your confidential tax infor-

c. An Oregon certified, licensed, or registered appraiser; or

mation to another person. This person will not receive

d. An authorized agent for designated utilities and com-

original notices we send to you.

• Power of attorney for representation. You authorize

panies assessed by the department under ORS 308.505

another person to represent you and act on your behalf.

through 308.665 and ORS 308.805 through 308.820.

The person must meet the qualifications below. Unless

4. For forestland and timber tax issues:

you specify differently, this person will have full power to

a. All those listed in (1), (2), and (3)(b) and (c); plus

do all things you might do, with as much binding effect,

including, but not limited to: providing information; pre-

b. A consulting forester.

paring, signing, executing, filing, and inspecting returns

An individual who prepares and either signs your tax return

and reports; and executing statute of limitation extensions

or who is not required to sign your tax return (by the instruc-

and closing agreements.

tions or by rule), may represent you during an audit of that

This form is effective on the date signed. Authorization termi-

return. That individual may not represent you for any

nates when the department receives written revocation notice

other purpose unless they meet one of the qualifications

or a new form is executed (unless the space provided on the

listed above.

front is initialed indicating that prior forms are still valid).

Generally, declarations for representation in cases appealed

Unless the appointed representative has a fiduciary relation-

beyond the Department of Revenue must be in writing to the

ship to the taxpayer (such as personal representative, trustee,

Tax Court Magistrate. A person recognized by a Tax Court

guardian, conservator), original Notices of Deficiency or

Magistrate will be recognized as your representative by the

Assessment will be mailed to the taxpayer as required by

department.

law. A copy will be provided to the appointed representative

when requested.

Tax matters partners and S corporation shareholders. See

For corporations, “taxpayer” as used on this form, must be

OARs 150-305.242(2) and (5) and 150-305.230 for additional

the corporation that is subject to Oregon tax. List fiscal years

information. Include the partnership or S corporation name

by year end date.

in the taxpayer name area.

Qualifications to represent taxpayer(s) before

Out-of-state attorneys and CPAs

Department of Revenue

Attorneys may contact the Oregon State Bar for information

Under Oregon Revised Statute (ORS) 305.230 and Oregon

on practicing in Oregon. If your out-of-state representative

Administrative Rule (OAR) 150-305.230, a person must meet

receives authorization to practice in Oregon, attach proof to

one of the following qualifications in order to represent you

this form.

before the Department of Revenue.

CPAs may practice in Oregon if they meet the following

1. For all tax programs:

substantial equivalency requirements of ORS 673.010:

a. An adult immediate family member (spouse, parent,

1. Licensed in another state;

child, or sibling).

b. An attorney qualified to practice law in Oregon.

2. Have an accredited baccalaureate degree with at least 150

c. A certified public accountant (CPA) or public accoun-

semester hours of college education;

tant (PA) qualified to practice public accountancy in

3. Passed the Uniform CPA exam; and

Oregon, and their employees.

4. Have a minimum of one year experience.

d. An IRS enrolled agent (EA) qualified to prepare tax

Have questions? Need help?

returns in Oregon.

e. A designated employee of the taxpayer.

General tax information ......................

f. An officer or full-time employee of a corporation (includ-

Salem ............................................................... (503) 378-4988

ing a parent, subsidiary, or other affiliated corporation),

Toll-free from an Oregon prefix ................ 1 (800) 356-4222

association, or organized group for that entity.

g. A full-time employee of a trust, receivership, guardian-

Asistencia en español:

ship, or estate for that entity.

En Salem o fuera de Oregon ........................ (503) 378-4988

h. An individual outside the United States if representa-

Gratis de prefijo de Oregon ...................... 1 (800) 356-4222

tion takes place outside the United States.

TTY (hearing or speech impaired; machine only):

2. For income tax issues:

Salem area or outside Oregon ..................... (503) 945-8617

a. All those listed in (1); plus

Toll-free from an Oregon prefix ................ 1 (800) 886-7204

b. A licensed tax consultant (LTC) or licensed tax pre-

Americans with Disabilities Act (ADA): Call one of the help

parer (LTP) licensed by the Oregon State Board of Tax

Practitioners.

numbers above for information in alternative formats.

150-800-005 (Rev. 08-15) DRAFT 1, 08-04-15

Form 150-800-005 Draft - Tax Information Authorization And Power Of Attorney For Representation - Oregon Department Of Revenue Page 2

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