The Office of Professional Responsibility (OPR) serves the American public by investigating and disciplining violations of Treasury Department Circular 230 – the Regulations Governing Practice before the Internal Revenue Service – in a manner that fosters confidence in the tax system and compliance with the internal revenue laws. The OPR makes a real difference for taxpayers by protecting their interests. The OPR sets the building blocks for competent and ethical representation of taxpayers and is an integral part of fair and effective tax administration.
The OPR has exclusive delegated authority and oversight responsibility for tax practitioner conduct and discipline. The OPR also exercises jurisdiction over appraisers who submit appraisals supporting tax positions and tax return preparers in the IRS's Annual Filing Season Program. Our enforcement activities include instituting disciplinary proceedings and pursuing sanctions for confirmed violations of the regulations in Circular 230.
Just as importantly, the office also conducts extensive education and outreach to practitioners and other tax professionals, in multiple ways, to aid their efforts in assisting taxpayers with their federal tax matters.
Circular 230
Circular 230 governs practice before the IRS by setting forth mandatory rules of conduct for tax professionals engaging with the IRS on taxpayers’ behalf, including mainly attorneys, certified public accountants, and enrolled agents. It establishes standards of competency, diligence, and other ethical behavior, and provides procedures for disciplinary actions in cases of noncompliance, including the requirements for filing, and the rules applicable to, formal proceedings.
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Disciplined practitioners
Available information about tax professionals who have been sanctioned. Sanctions are censure, suspension from practice, disbarment from practice, monetary penalties, and disqualification of appraisers.
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