Authorization Forms
Two Types of Forms that allow DOR to talk to a third party and what are the differences?
OR-AUTH-REP (authorization to act as the taxpayer - same as being the taxpayer) / OR-AUTH-INFO (authorization for information only - cannot do actions)
Does DOR require an agent to verify license number for an AUTH REP individual.
No we are no longer required to verify CPA License number, bar number. The new form puts the AUTH REP individual on record by signing the form that they qualify to be an AUTH REP in Oregon.
Customer called and asked if their current form on file for their tax professional (submitted prior to 01/01/2025) is still valid.
Yes, any previous authorizations remain valid until the customer revokes in writing.
Does DOR still accept new POA forms?
No, we stopped accepting new POA forms on or after January 1, 2025
A customer's address is different than on file.. what does DOR do?
We do not accept the form. The address on the form must match the address we have on file.
AUTH INFO Form allows a third party to setup a payment plan for the taxpayer?
No, AUTH INFO allows INFO ONLY no actions.
Location of Tax Authorization forms recieved by mail, email, fax, etc
Customer springboard, CRM, attachments.
Representatives must list credentials? Yes or No?
For the OR-AUTH-REP form, the representative must include their qualifications to represent “CPA, State Bar Number, or Oregon License Number (LTP, LTC, Agent).” The form will be rejected without this information.
If a tax professional submits a waiver of penalties to DOR on behalf of a taxpayer (written and submitted by the tax professional), will DOR accept or not?
Yes, if the tax professional has a AUTH REP form on file when the waiver is processed. Penalty waivers will be denied by DOR if submitted by a third party without an AUTH REP form on file.
Where do I locate more information on procedures for AUTH forms?
Sharepoint: Internal Controls Page: Tax Payer Authorization Forms
Does a girlfriend or boyfriend other qualify as a AUTH REP?
No, only an adult immediate family member (spouse, registered domestic partner, parent, child, or sibling)
If all fields of the AUTH Form are not complete will DOR accept the form?
Check that all fields are complete, including phone number and email, or we cannot accept the forms.
Revenue accepts other forms in Lieu of OR-AUTH-REP/OR-AUTH Info? (Yes or No?)
Yes, In lieu of:
A person authorized to represent you under Oregon Tax Court rules for tax matters
A signed power of attorney authorizing tax matters
A Multistate Power of Attorney Form
IRS Form 2848 that clearly indicates the representation is for DOR
Does an Enrolled IRS Agent qualify as a AUTH REP for a customer?
Be an IRS enrolled agent qualified to prepare tax returns in Oregon
- This is a sticky subject:
Be an attorney qualified to practice law in Oregon. Out-of state attorneys may contact the Oregon State Bar for information on practicing in Oregon and the pro hac vice process. If your out-of-state representative receives authorization to practice in Oregon, you must provide the authority under which they may appear in Oregon. Be a certified public accountant (CPA) or public accountant (PA) qualified to practice public accountancy in Oregon, and their employees. Out-of-state CPAs may practice in Oregon if they meet all the following substantial equivalency requirements of ORS 673.010: • Licensed in another state. • Have an accredited baccalaureate degree with at least 150 semester hours of college education. • Passed the Uniform CPA exam. • Have a minimum of one-year experience
In addition to the list above, specific tax programs have additional options to meet authorized representative criteria: Income tax Be a licensed tax consultant (LTC) or licensed tax preparer (LTP) licensed by the Oregon State Board of Tax Practitioners or be exempt from licensing under ORS 673.610
Who must sign the AUTH forms?
For the OR-AUTH-REP form, the taxpayer and the representative must sign and date the form, or the form will be rejected. For the OR-AUTH-INFO form, the taxpayer must sign the form or it will be rejected.