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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
Understand the Office of Professional Responsibility's mission and operations as it pertains to the standards of practice for tax professionals.

Frequently Asked Questions (FAQ's)
The Office of Professional Responsibility: Frequently Asked Questions.

Subscribe to News and Updates from the Office of Professional Responsibility (OPR)
The Office of Professional Responsibility wants to provide IRS enforcement personnel, who deal with practitioners/representatives as part of their assigned duties, and the tax professional community with current and up-to-date news and information from our office.

OPR's Case Dispositions
Case disposition results by calendar year.

Office of Professional Responsibility Webinars
Learn more about Practice by viewing IRS/OPR webinars from the OPR's Director.

Latest News from Office of Professional Responsibility (OPR)
The latest news from OPR.

Guidance Regarding Professional Obligations under Treasury Circular No. 230
Guidance to practitioners regarding professional obligations under Treasury Circular No. 230

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

Restrictions on Practitioners Disciplined by OPR
What tax practice activities are prohibited while under suspension/disbarment.

Circular 230 Disciplinary Proceedings
An Overview.

Final Agency Decisions
Office of Professional Responsibility's Final Agency Decisions in disciplinary cases.

Disciplinary Sanctions - IRB
Office of Professional Responsibility's Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censures since 1988 taken against Tax Professionals.

Information for Tax Professionals
Office of Professional Responsibility/Circular 230 - related issues.

Contingent Fees Under Circular 230
Contingent Fees Under Circular 230 - Notice 2008–43.

OPR 9/11/09 Discipline Policy on FBAR Violations by Practitioners
Statement from 9/11/09 re: Discipline Policy on FBAR Violations by Practitioners

Circular 230 Practitioner e-Services Transcript Delivery System Access
Here you'll find e-file application instructions for Circular 230 users who want to access e-Services Transcript Delivery System and don't plan on participating in IRS e-file.

Make a Complaint About a Tax Return Preparer
Taxpayers can use this site to find out how to file a complaint about a tax preparer.

Enrolled Agent Program
Special competencies are required to represent your client for audits and related tax matters before the IRS. Find out about the Special Enrollment Examination and how to become an enrolled agent.

Joint Board for the Enrollment of Actuaries
Information for Enrolled Actuaries, or for individuals who wish to become Enrolled Actuaries.

Enrolled Retirement Plan Agent Program
Information for enrolled retirement plan agents and individuals who wish to become enrolled retirement plan agents.

Page Last Reviewed or Updated: 28-Oct-2014