Alerts from the Office of Professional Responsibility
- Issue 2025-7. Requesting IRC 6103 Information from the OPR PDF
- Issue 2025-6. Managing Transitions: Best Practices for When a Practitioner Passes Away
- Issue 2025-5. Not All Powers Are the Same: Using a Durable Power of Attorney Rather Than a Form 2848 in Tax Matters PDF
- Issue 2025-4. In-house tax professionals and Circular 230 PDF
- Issue 2025-3. Due Process Procedures in Circular 230 Matters PDF
- Issue 2025-2. Refer Practitioner Misconduct to the Office of Professional Responsibility PDF
- Issue 2025-1. Announcement of Disciplinary Sanction PDF
- Issue 2024-05. CAF numbers in “pending review” status PDF
- Issue 2024-04. Does your organization or association want a presentation by the Office of Professional Responsibility? PDF
- Issue 2024-03. De-CAFinating your client authorizations—Practice good records hygiene by filing a FOIA request for a CAF77 Report and Withdrawing Unneeded Authorizations PDF
- Issue 2024-01. The IRS never goes phishing PDF
- Issue 2023-12. Practitioner diligence obligations and the report of foreign bank and financial accounts PDF
- Issue 2023-02. Professional responsibility and the Employee Retention Credit PDF
Issue 2021-03. OPR issues Spanish-language version of Form 8821 & Instructions PDF
Guidance
- IRM Provisions Relating to OPR and Practice before the IRS
- Circular 230 Practitioner e-Services Transcript Delivery System Access
- Notice 2008-43, Contingent fees under Circular 230
- Notice 2007-39, Disciplinary Actions Under Section 822 of the American Jobs Creation Act of 2004
Resources
- Form 2848, Power of Attorney and Declaration of Representative PDF
- Form 8821, Tax Information Authorization PDF
- Form 8275, Disclosure Statement PDF
- Form 8867, Paid Preparer's Due Diligence Checklist PDF
- Publication 947, Practice Before the IRS and Power of Attorney PDF
- Publication 4245, Power of Attorney Preparation Guide PDF
- Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business PDF
- Publication 5293, Protect Your Clients; Protect Yourself — Data Security Resource Guide for Tax Professionals PDF
- Publication 5708, Creating a Written Information Security Plan for your Tax & Accounting Practice PDF
- Publication 5709, How to Create a Written Information Security Plan for Data Safety PDF
- Publication 6033, Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service PDF