Final agency decisions (FADs)

By regulation, the Office of Professional Responsibility (OPR) makes available to the public decisions of disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD after:

1. An administrative law judge (ALJ) issues a Preliminary Decision and Order, and neither party appeals to the Secretary of the Treasury, or delegate, within 30 days; or
2. The Secretary of the Treasury, or delegate, issues his or her Decision on Appeal.

An appeal of the Decision on Appeal to a Federal district court by the practitioner does not prevent the decision from becoming a FAD and being made public. The FADs available for public viewing are redacted pursuant to Section 10.72(d)(4)(iv), IRC Section 6103, and the Freedom of Information Act to ensure nondisclosure of taxpayer and other private information.

To determine whether a practitioner has been previously disciplined, see Disciplinary sanctions - Internal Revenue Bulletin, for a list of disciplinary sanctions taken against practitioners since 1988, or search for disciplined tax professionals, for a searchable list of practitioners disciplined by OPR in the last 25 years.

For more information about the Office of Professional Responsibility and its oversight authority, view:

• Circular 230, Regulations Governing Practice before the Internal Revenue Service PDF
• Guidance on restrictions during suspension or disbarment from practice before the Internal Revenue Service PDF

* This column reflects the Decision(s) on Appeal; if more than one is included, the latest is the Effective date.