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Office of Professional Responsibility

IRS Investigations Of Tax Practitioners & Return Preparers

 

IRS Investigations of Tax Practitioners
All tax professionals, including CPAs, tax attorneys, enrolled agents, and unlicensed tax return preparers may be subject to an investigation and may be subject to a myriad of penalties for conduct which the IRS deems to be problematic, abusive, or undermining of the public’s confidence in the administration of the nation’s tax laws. Other professionals such as actuaries and appraisers can also be subject to penalties.

Tax professionals who conduct their professional or personal affairs in an unprofessional manner or in a way that results in violations of the tax laws by the preparer or his clients are subject to discipline by the IRS’s Office of Professional Responsibility (“OPR”), as well as state licensing authorities.  Further, in particularly egregious cases, the IRS can also seek criminal penalties against all professionals that act as return preparers.

IRS Investigations of Unenrolled Return Preparers
Currently, individual unenrolled return preparers to do not come under the regulation of the IRS’s Office of Professional Responsibility.  Although, there is movement for the government to develop a plan to regulate the conduct of un-enrolled return preparers, as of right now, only a few states are regulating the conduct of such preparers.

At Thorn Law Group, we are particularly experienced at representing tax professionals, law firms, and accounting firms.  If the IRS, OPR or another licensing authority is considering a penalty against you as a tax professional, contact the Thorn Law Group.

For more information on IRS enforcement of Return Preparer Penalties, visit these IRS sites: