IRM sections
- IRM 1.1.20, Organization and Staffing, Office of Professional Responsibility
- IRM 1.25.1, Practice Before the IRS, Rules Governing Practice Before the IRS
- IRM 1.25.4, Practice Before the Service, Processing Circular 230 Disciplinary Cases
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