150-800-005 (Rev. 12-15)
This form is used for two purposes:
• Tax information disclosure authorization. You authorize
the department to disclose your confidential tax infor-
mation to another person. This person will not receive
original notices we send to you.
• Power of attorney for representation. You authorize
another person to represent you and act on your behalf.
The person must meet the qualifications below. Unless
you specify differently, this person will have full power to
do all things you might do, with as much binding effect,
including, but not limited to: providing information; pre-
paring, signing, executing, filing, and inspecting returns
and reports; and executing statute of limitation extensions
and closing agreements.
This form is effective on the date signed. Authorization termi-
nates when the department receives written revocation notice
or a new form is executed (unless the space pr
ovided on the
front is initialed indicating that prior forms are still valid).
Unless the appointed representative has a fiduciary relation-
ship to the taxpayer (such as personal representative, trustee,
guardian, conservator), original Notices of Deficiency or
Assessment will be mailed to the taxpayer as required by
law. A copy will be provided to the appointed representative
For corporations, “taxpayer” as used on this form, must be
the corporation that is subject to Oregon tax. List fiscal years
by year end date.
Qualifications to represent taxpayer(s) before
Department of Revenue
Under Oregon Revised Statute (ORS) 305.230 and Oregon
Administrative Rule (OAR) 150-305.230, a person must meet
one of the following qualifications in order to represent you
before the Department of Revenue.
1. For all tax programs:
a. An adult immediate family member (spouse, parent,
child, or sibling).
b. An attorney qualified to practice law in Oregon.
c. A certified public accountant (CPA) or public accoun-
tant (PA) qualified to practice public accountancy in
Oregon, and their employees.
d. An IRS enrolled agent (EA) qualified to prepare tax
returns in Oregon.
e. A designated employee of the taxpayer.
f. An officer or full-time employee of a corporation (includ-
ing a parent, subsidiary, or other affiliated corporation),
association, or organized group for that entity.
g. A full-time employee of a trust, receivership, guardian-
ship, or estate for that entity.
h. An individual outside the United States if representa-
tion takes place outside the United States.
2. For income tax issues:
a. All those listed in (1); plus
b. A licensed tax consultant (LTC) or licensed tax pre-
parer (LTP) licensed by the Oregon State Board of Tax
3. For ad valorem property tax issues:
a. All those listed in (1); plus
b. An Oregon licensed real estate broker or a principal real
estate broker; or
c. An Oregon certified, licensed, or registered appraiser; or
d. An authorized agent for designated utilities and com-
panies assessed by the department under ORS 308.505
through 308.665 and ORS 308.805 through 308.820.
4. For forestland and timber tax issues:
a. All those listed in (1), (2), and (3)(b) and (c); plus
b. A consulting forester.
An individual who prepares and either signs your tax return
or who is not required to sign your tax return (by the instruc-
tions or by rule), may represent you during an audit of that
return. That individual may not represent you for any
other purpose unless they meet one of the qualifications
Generally, declarations for representation in cases appealed
beyond the Department of Revenue must be in writing to the
Tax Court Magistrate. A person recognized by a Tax Court
Magistrate will be recognized as your representative by the
Tax matters partners and S corporation shareholders. See
OARs 150-305.242(2) and (5) and 150-305.230 for additional
information. Include the partnership or S corporation name
in the taxpayer name area.
Out-of-state attorneys and CPAs
Attorneys may contact the Oregon State Bar for information
on practicing in Oregon. If your out-of-state representative
receives authorization to practice in Oregon, attach proof to
CPAs may practice in Oregon if they meet the following
substantial equivalency requirements of ORS 673.010:
1. Licensed in another state;
2. Have an accredited baccalaureate degree with at least 150
semester hours of college education;
3. Passed the Uniform CPA exam; and
4. Have a minimum of one year experience.
Have questions? Need help?
General tax information ...................... www.oregon.gov/dor
Salem ............................................................... (503) 378-4988
Toll-free from an Oregon prefix ................1 (800) 356-4222
Asistencia en español:
En Salem o fuera de Oregon ........................(503) 378-4988
Gratis de prefijo de Oregon ......................1 (800) 356-4222
TTY (hearing or speech impaired; machine only):
Salem area or outside Oregon .....................(503) 945-8617
Toll-free from an Oregon prefix ................1 (800) 886-7204
Americans with Disabilities Act (ADA): Call one of the help
numbers above for information in alternative formats.