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Announcements of Disciplinary Sanctions

 

The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service (IRS). OPR's IRB Listing provides the bulletin number, date, and page number of all sanctions imposed by OPR since 1998.  A practitioner's eligibility to practice before the IRS may have been reinstated since the publication of discipline in the IRB. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention: SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224.

In addition to the above, regulations permit the OPR to make available to the public opinions involving disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD at one of two points:
 

  • After an administrative law judge issues a Preliminary Decision and Order and neither party appeals to the Secretary of the Treasury, or his designee, within 30 days, or;
  • After the Secretary of the Treasury, or his designee, issues his or her Decision on Appeal. Although the practitioner may appeal the Decision on Appeal to a Federal District Court, the Decision constitutes the FAD and will be made public. The term of any suspension or disbarment will begin on the date the Decision on Appeal is released by the Appellate Authority.

All Preliminary Decisions and Orders and Decisions on Appeal issued since September 26, 2007 can be viewed at our final agency decisions page.

 

 

 

 

 

 

 

 

 


 

Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service (August 2011)

Circular 230 Tax Professionals


OPR At-a-Glance
 

Page Last Reviewed or Updated: 31-Oct-2013