Contact Now

Get your CONFIDENTIAL consultation

Our experienced tax law team can help.

Name


Email


Phone

Comments/Questions



Experienced Tax Attorneys


Call Us Confidentially Now: 202-349-4033


Call us confidentially now:
202-349-4033


Confidential & Experienced Tax Lawyers

Get Help Now: 202-349-4033

Standards of Tax Practice Issues

Office of Professional Responsibility

Tax professionals including CPAs, Tax Attorneys, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents and Appraisers are all held to a higher standard of practice when representing clients before the Internal Revenue Service. The prescribed conduct of these professionals and the standard of practice that each professional is supposed to adhere to are defined in the IRS’s Circular 230. Circular 230 also regulates the professional conduct of law firms, accounting firms, in-house counsel, and other entities.

Tax professionals who conduct their professional or personal affairs (in most circumstances, this means their personal compliance with the tax laws) 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”), state licensing authorities and, in some circumstances, other private professional associations.

Discipline can take the form of anything from a private reprimand to censure, suspension or the permanent loss of license to practice. Further, the preparer's employer, firm or other related entity also is subject to the penalty if it knew, or reasonably should have known, of the conduct giving rise to the penalty. In some situations individual tax professionals, as well as, the law firms, accounting firms, in-house counsel, and other entities may be susceptible to monetary penalties.

At Thorn Law Group, we are particularly experienced at representing tax professionals, law firms, accounting firms, and other entities. If the IRS, OPR or another licensing authority is considering a penalty or other disciplinary action against you as a professional, contact Kevin E. Thorn at 202 349-4033 right away to discuss your options.

IRS Circular 230 (PDF)


Thorn Law Group

Get Trusted Help Now

Over 30 years of expertise for your complicated tax law issues.

Back to the Top

Hear What Our Clients Have To Say

"I have personal knowledge that the tax attorneys at Thorn Law Group have developed a nationwide practice guiding individuals, banks, trusts, foundations and other organizations through the processes involved in managing and disclosing offshore bank accounts. The goal for our attorneys is to resolve potential legal issues in advance in order to bring their offshore bank accounts into compliance with government regulations."