Office of Professional Responsibility's Webinar Information
The Office of Professional Responsibility's (OPR's) webinar Circular 230 Overview: Key Provisions and Responsibilities for Tax Professionals Rebroadcast (June 25, 2014) is now available on the IRS video portal.
Karen L. Hawkins, Director of OPR discusses:
- An expansive discussion of key Circular 230 provisions and responsibilities
- The most important provisions for practitioners
- Key regulations governing tax practice
- Important issues for new tax professionals
- A pre-recorded Q&A session with Karen Hawkins which includes a discussion of the June, 2014 revisions to the regulations
The IRS video portal also provides the following:
- Ethical Standards for and Accountability of Practitioners Offering Tax Advice Relating to Employee Benefit Plans
Discussion on professional standards of conduct applicable to, and the accountability of, individuals that provide tax advice relating to employee benefit plans.
In addition, the Director gave several presentations at the Nationwide Tax Forums:
- An Overview of Tax Practice Ethical Rules and the Office of Professional Responsibility (OPR)
Circular 230 contains the standards of tax practice for all tax professionals. The OPR administers
these practice standards and makes recommendations for practitioner discipline, when
appropriate. This session will provide an overview of the jurisdiction and scope of Circular 230,
the oversight responsibilities of the OPR, and the disciplinary process and sanctions.
- Key Circular 230 Provisions: What Every Tax Return Preparer Needs to Know
This session will focus on the current key provisions governing the conduct of tax professionals
when practicing before the IRS. These include the various due diligence obligations for preparing,
signing and advising with respect to tax return positions; identifying and resolving conflicts of
interest encountered in tax practice; and the prohibition on being paid from a taxpayer's refund.
The session will explain each of the key provisions and provide examples of acceptable and
unacceptable conduct. Some understanding of Circular 230 or attending "An Overview of Tax
Practice Ethical Rules and the Office of Professional Responsibility (OPR)" seminar first will
enhance understanding in this session.