Eppler v. Board of Tax Service Examiners

ORS 673.615 and ORS 673.643 require that paid tax preparers register with and be licensed by the Oregon Board of Tax Practitioners (board). 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 seeking a declaration that those statutes were preempted by federal law. Plaintiffs also sought an injunction to prevent the board from proceeding against them. After…