The Office of Professional Responsibility (OPR) at a glance

OPR’s vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law. 

1. Increase awareness and understanding of Circular 230 and OPR through outreach activities. 
2. Apply the principles of due process to the investigation, analysis, enforcement and litigation of Circular 230 cases. 
3. Build, train and motivate a cohesive OPR team.

Three major segments:

• Office of the director
• Legal analysis branch
• Operations and management branch

• Independent, fair and equitable treatment of all tax practitioners consistent with our Title 31 authority and principles of due process.
• Rendering fair and independent determinations regarding alleged misconduct in violation of Circular 230, Regulations Governing Practice before the Internal Revenue Service.
• Educating/maintaining tax professionals’ knowledge of relevant Circular 230 provisions.
• Providing guidance and feedback to field/agency sources regarding essential referral criteria for each relevant Circular 230 provision.
• Strengthening partnerships with other parts of the IRS and with external practitioner organizations.
• Developing procedures that ensure timely case resolution.
• Developing policies and regulations that ensure fair and equitable disposition of Circular 230 cases.
• Developing and implementing proactive strategies for identifying violations of Circular 230.

Disciplinary decisions are published in the Internal Revenue Bulletin at disciplinary sanctions - IRB.