Professional Responsibility Tribunals
Click to Watch VideoAttorneys at Thorn Law Group represent tax professionals before the IRS’s Office of Professional Responsibility (“OPR”). OPR is a part of the Department of the Treasury that has been delegated to the IRS and reports directly to the IRS Commissioner. Congress has granted OPR broad authority to regulate the conduct of professional tax representatives – including Attorneys, CPAs, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers – before the IRS and the Department of the Treasury for incompetence, disreputable behavior, or for violation of the regulations found in Circular 230.
In particular, OPR has jurisdiction to investigate:
- practitioners who provide written advice to clients, as well as, practitioners who actually submit documents directly to the IRS or make personal appearances before to the IRS;
- Law Firms, Accounting Firms and other types of entities.
OPR can discipline a practitioner or his employer through the following sanctions: Reprimand, Public Censure, Suspension, Disbarment or Monetary Penalty.
In addition to OPR, most tax professionals are subject to the ethical standards and disciplinary review of state licensing agencies. These state agencies have similar review processes and disciplinary sanctions.
If you are a tax professional or a firm that employs tax professionals and you are currently under investigation by the IRS’s Office of Professional Responsibility or a state licensing agency, contact the Thorn Law Group today.
For more information about the IRS Office of Professional Responsibility, click here.
