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Circular 230 Tax Professionals

Circular No. 230 (Rev. 8-2011)
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.

OPR's Disciplinary Stats
Information regarding OPR's calendar year(s) disciplinary stats

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.

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

Circular 230 Disciplinary Proceedings
An Overview.

Announcements of Disciplinary Sanctions
Office of Professional Responsibility's Final Agency Decisions in disciplinary cases, and the Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censures Since 1998 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

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: 17-Apr-2014