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Circular 230 Tax Professionals

Circular No. 230 (Rev. 6-2014)
Revised Circular 230 Effective 6-2014 - Rules Governing Practice before the Internal Revenue Service.

The Office of Professional Responsibility (OPR) At-A-Glance
A glance at OPR, its mission, and priorities

Frequently Asked Questions (FAQ's)
OPR: Frequently Asked Questions

Subscribe to News and Updates from OPR
Subscribers will be notified by e-mail of current and up-to-date news and information

Speaking Engagements
Request a speaking engagement and view a current list of engagements

Information for Tax Professionals
OPR and Other IRS Related Issues

OPR Webinars
OPR's Director discusses professional responsibility and obligations for tax practice

Latest News and Guidance from OPR
The latest news from OPR

Guidance Regarding Professional Obligations under Circular 230
A description of certain obligations under Circular 230

Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases
Rules and procedures for practitioners who fail to comply with Circular 230.

Disciplined Practitioners
Disciplinary Sanctions - Internal Revenue Bulletin, Final Agency Decisions, Guidance on Restrictions during Suspension or Disbarment, OPR Case Dispositions

Circular 230 Disciplinary Proceedings
Section 10.60 and 10.82

Page Last Reviewed or Updated: 16-Jun-2015