IRS OPR

Circular 230 is the governing body of regulations of practice for attorneys, CPAs, enrolled agents, enrolled actuaries, return preparers and appraisers before the Internal Revenue Service. In this article, Kevin E. Thorn provides a rare look inside the IRS's Office of Professional Responsibility, shedding light on how the OPR handles and conducts business... The Office of Professional Responsibility is an agency that investigates professional licenses and professional misconduct, and determines if alleged misconduct is actionable. Once the OPR determines it has jurisdiction and that no statute of limitations issues are involved, the Enforcement Attorney assigned to the case will evaluate the facts and attempt to gather additional evidence to determine whether the OPR has an actionable claim against the practitioner. More often than not, this is when the attorneys at the OPR decide which, if any, section of Circular 230 is implicated by the facts or the alleged misconduct... Kevin E...

Primary location: Washington United States