OregonTax Court parties may use court-recognized representatives
Starting in 2027, parties in Oregon Tax Court magistrate proceedings may use a court-recognized person to represent them instead of an Oregon lawyer.
What it does
In Oregon Tax Court magistrate proceedings, parties may use a court-recognized representative instead of an Oregon lawyer. Taxpayers may choose a person; other parties must choose an officer or authorized employee.
Argument forTaxpayers could choose someone familiar with their affairs, such as a family member, employee, or tax preparer, to represent them.
Argument againstA party could face consequences from a representative’s actions, even if that person is not a lawyer.
More detail
A party may have a court-recognized person represent them instead of an Oregon lawyer. An individual taxpayer may choose any other person. A legal entity must choose a person, such as an owner, employee, accountant, or tax preparer. Other parties, including state agencies and local governments, must choose an officer or authorized employee. A taxpayer must file written authorization in a form the court accepts. Other parties name their representative in a court filing, though a magistrate may recognize someone whose authority is clear. A party represented by a nonlawyer is bound by that person's actions and cannot later challenge a proceeding just because no Oregon lawyer represented them. The court must notify all parties when it recognizes a taxpayer's nonlawyer representative and explain this responsibility. The party or court may revoke the representative's authority in that case. These rules apply to proceedings that begin on or after January 1, 2027.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 6Effective date, June 5, 2026.Latest
- Apr 6Chapter 87, 2026 Laws.
- Mar 31Governor Tina Kotek signed.Became Law
- Mar 5Speaker signed.Major
- Mar 5President signed.Major
- Mar 4Senate concurred in House amendments and repassed bill.
- Vote recorded Senate concurred in House amendments and repassed bill. Result: pass.Upper
- Mar 3Third reading. Carried by Andersen. Passed.Passed House
- Vote recorded Third reading. Carried by Andersen. Passed. Result: pass.Lower
- Feb 27Second reading.Minor
- Feb 27Recommendation: Do pass with amendments and be printed B-Engrossed.Minor
- Feb 25Work Session held.
- Vote recorded Heard and Reported Out with Amendments. Result: pass.Lower
- Feb 23Public Hearing held.
- Feb 20Referred to Judiciary.Minor
- Feb 19First reading. Referred to Speaker's desk.Minor
- Vote recorded Third reading. Carried by McLane. Passed. Result: pass.Upper
- Feb 19Third reading. Carried by McLane. Passed.Passed Senate
- Feb 18Carried over to 02-19 by virtue of adjournment.
- Feb 17Carried over to 02-18 by unanimous consent.
- Feb 16Second reading.Minor
- Feb 13Recommendation: Do pass with amendments. (Printed A-Eng.)Minor
- Feb 9Work Session held.
- Vote recorded Heard and Reported Out with Amendments. Result: pass.Upper
- Feb 4Public Hearing held.
- Feb 2Informational Meeting scheduled.
- Feb 2Referred to Judiciary.Minor
- Feb 2Introduction and first reading. Referred to President's desk.Introduced
Government & Ethics