IRM provisions relating to OPR and practice before the IRS | Internal Revenue Service

IRM provisions relating to OPR and practice before the IRS

 

IRM sections

Delegation orders

  • Delegation Order 25-16 (Rev. 2), Authority of the Office of Professional Responsibility to Perform Certain Functions Concerning Practice before the Internal Revenue Service
  • Delegation Order 25-17 (Rev. 1), Authority to Decide Protests of Enrollment or Re-enrollment Denials Under Treasury Department Circular No. 230
  • Delegation Order 25-18 (Rev. 5), Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice Before the Internal Revenue Service (IRS)

Policy statement

  • Policy Statement 1-233 (Rev. 1), Publication of names of sanctioned practitioners and firms and disqualified appraisers