(a) The person admitted to practice law prepared a return or report for another person that is filed with the department and the return or report was prepared in violation of any provision of ORS 9.460 to 9.542 or 9.705 to 9.757 or the disciplinary rules adopted thereunder;
(b) The person admitted to practice law failed to file a required return, the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection;
(c) The person admitted to practice law failed to withhold or remit personal income taxes on behalf of an employee of an entity, the person has been held liable for the failure under ORS 316.207, the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection; or
(d) The person admitted to practice law failed to withhold or remit personal income taxes on behalf of an employee of an entity in which the person has a direct ownership interest, the person has not filed an appeal contesting the tax with the department by the filing deadline and the department has been unable to obtain payment of the tax through other methods of collection.
(2) If the department provides the name and address of a person admitted to practice law under subsection (1) of this section, the department shall also provide to the bar a statement of the basis of the department’s belief that a violation may have occurred.
(3) If the department provides the name and address of a person admitted to practice law under subsection (1) of this section with regard to a return or report prepared for a person other than the person admitted to practice law, or with regard to a failure to withhold and remit personal income taxes withheld, the department may also provide to the bar the name and address of the taxpayer.
(4) The bar and any person or board described in ORS 9.537 (2) shall use the names, addresses and other information provided under this section solely in the enforcement of ORS 9.460 to 9.542 or 9.705 to 9.757 or the disciplinary rules adopted thereunder. Information disclosed by the department pursuant to this section may be used in any bar proceeding relating to discipline or admission or reinstatement of any person to the bar.
(5) Information disclosed by the department pursuant to this section is confidential and not subject to disclosure by the bar unless the state professional responsibility board appointed under ORS 9.532 has found probable cause of a rule violation or the matter investigated is finally resolved by disciplinary board action, a diversion or agreement or an order of the Supreme Court. [1985 c.602 §10; 1999 c.171 §2; 2017 c.524 §4; 2019 c.248 §2]
Structure 2021 Oregon Revised Statutes
Volume : 01 - Courts, Oregon Rules of Civil Procedure
Chapter 009 - Attorneys; Law Libraries
Section 9.005 - Definitions for ORS 9.005 to 9.757.
Section 9.010 - Status of attorney and Oregon State Bar; applicability of statutes.
Section 9.025 - Board of governors; number; eligibility; term.
Section 9.030 - Voting rights; eligibility of members for board of governors and house of delegates.
Section 9.040 - Election of governors; rules; vacancies.
Section 9.050 - Recall or removal of governors.
Section 9.070 - Duties of president and president-elect; deposit and disbursement of fees.
Section 9.136 - House of delegates created; membership; terms.
Section 9.139 - Powers of house of delegates.
Section 9.142 - Rules for conduct of business; meetings.
Section 9.150 - Termination of delegate’s term.
Section 9.152 - Election of delegates; rules.
Section 9.160 - Bar membership required to practice law; exceptions.
Section 9.162 - Definitions for ORS 9.160 to 9.166.
Section 9.191 - Annual membership fees; professional liability assessments.
Section 9.200 - Effect of failure to pay membership fees; reinstatement.
Section 9.210 - Board of bar examiners; fees of applicants for admission to bar.
Section 9.220 - General requirements for admission.
Section 9.242 - Advice on law of foreign jurisdiction; rules.
Section 9.250 - Order for admission; oath of qualified applicant.
Section 9.261 - Resignation of attorney.
Section 9.280 - Prohibition on acting as immigration consultant; definitions; exception.
Section 9.370 - Compelling delivery when attorney claims lien.
Section 9.380 - Changing attorneys and terminating attorney-client relationship.
Section 9.460 - Duties of attorneys.
Section 9.515 - Referral of claims, suits or actions between attorneys; division of fees.
Section 9.527 - Grounds for disbarment, suspension or reprimand.
Section 9.528 - Advice on conducting covert operations; participation in covert operations.
Section 9.534 - Disciplinary board; procedure before board; oaths; subpoenas; hearing; record.
Section 9.536 - Disciplinary board decision; appeal to Supreme Court; review; costs.
Section 9.537 - Civil immunity of witnesses, bar officials and employees.
Section 9.565 - Tax return information from Department of Revenue; use.
Section 9.576 - Review of providers; mediation; hearing; suspension of funding.
Section 9.582 - Use of amounts not paid to class members in class action lawsuits.
Section 9.635 - Sources of client security fund.
Section 9.655 - Investigation of claim of loss; subpoena.
Section 9.657 - Immunity from civil liability.
Section 9.675 - Mandatory certification and disclosures for lawyer trust accounts.
Section 9.685 - Trust account overdraft notification program.
Section 9.705 - Definitions for ORS 9.705 to 9.757.
Section 9.710 - Jurisdiction of circuit court over law practice of nonperforming attorney.
Section 9.715 - Petition to take jurisdiction over law practice.
Section 9.757 - Retention of client materials.
Section 9.815 - County law libraries and law library services.
Section 9.820 - Law libraries in Multnomah County.