The Office of Professional Responsibility (OPR) engages in significant outreach activities with external stakeholders, including attorneys, certified public accountants, enrolled agents, and other tax professionals and tax professional organizations. These outreach events, including webinars, focus on the professional responsibilities and standards practitioners are expected to meet when practicing before the IRS, as well as topics of interest to tax professionals (e.g., the use of powers of attorney (POAs); the availability of Tax Pro Account to create POAs and tax information authorizations; the eligibility of non-practitioners, such as a taxpayer’s immediate family member or full-time employee, to engage in limited practice before the IRS; the IRS's Annual Filing Season Program; and the penalties that apply to tax return preparers).
The following OPR webinars are available for viewing
- Manage risk and client relationships with ethical tax practice (December 2024)
This webinar is intended to enable viewers to recognize and apply key Circular 230 provisions throughout the client engagement lifecycle; implement practical risk management strategies; create and maintain systematic procedures for client engagement; and identify and address common ethical challenges at each stage of client engagement.
- To yourself be true – Fulfilling your ethical duty to client, IRS, and yourself (November 2024)
This program examines the changes that affect the rules governing practice before the IRS and the prospects for additional changes; focuses on how the IRS assures that practitioners maintain the highest ethical standards; focuses on ethical problems most often faced by tax practitioners, the dilemma when client's wishes clash with a professional's responsibilities, and the penalties that may be imposed on practitioners.
The OPR gave the following presentations at the IRS Nationwide Tax Forums
- Circular 230 and the lifecycle of a practitioner practicing before the IRS (2024)
This seminar discusses how Circular 230 applies to the day-to-day activities of a tax practitioner, covering statutory and regulatory authorities, key provisions of Circular 230 and best practices for practitioners. Viewers will gain insights into the regulatory framework governing tax professionals' conduct, including standards for competence, diligence, and ethical behavior, and will cover the meaning of "practice before the IRS" and how Circular 230 applies throughout an engagement.
- Circular 230: Professional responsibility in today’s tax practice (2024)
In recent years, there have been significant changes to the traditional full-time, in-office tax practice, including remote work options, expectations of competency in technology and cybersecurity, use of artificial intelligence tools and increasing use of social media for promotion. Given these changes, this seminar will cover the applicable key Circular 230 provisions and how tax professionals can continue to meet their professional responsibilities as their practice evolves.
- Mastering IRS authorizations with Forms 2848 and 8821 (2024)
This seminar is a walk-through of the process of completing and submitting third-party authorizations to the IRS, focusing on Forms 2848 and 8821, and their submission to the IRS though various means. It will cover the distinction between a Power of Attorney (POA) and a Tax Information Authorization (TIA), who can represent taxpayers and the necessary steps for completing authorizations accurately and securely. Additionally, it addresses key elements such as the Centralized Authorization File (CAF), PTINs and signature requirements, providing a comprehensive guide for tax professionals.
- Circular 230 and ethics in tax practice: How you can stay out of trouble (2023)
This seminar discusses Circular 230 and highlights the importance of diligence in tax practice, as well as other provisions in which diligence is an implicit requirement. Handling all aspects of clients’ federal tax matters with due diligence is integral to overall compliance with Circular 230. This seminar also provides an overview of the OPR. - A potpourri of (potentially painful) tax professional problems (2023)
This seminar addresses the top violations encountered by the OPR. The seminar discusses situations where a client’s desires may clash with the tax professional’s obligations under Circular 230, including those relating to due diligence, standards for positions on returns and other documents, burden of proof, and substantiation.