General Information About the Office of Professional Responsibility

• What is the Office of Professional Responsibility (OPR)?
• What is the mission of OPR?
• OPR was established in January 2003, is this a new office?
• What is the organizational structure of OPR?
• What is Circular 230?
• How can I obtain a copy of Circular 230?
• Does OPR have authority and regulation over all tax professionals?
• How can I contact OPR?

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Practice Before the Internal Revenue Service

General Information About Practice Before the IRS

• What does “practice before the Internal Revenue Service” mean?
• Who may practice before the IRS?
• Can anyone else practice before the IRS?
• Can a government employee practice before the IRS?
• What is an unenrolled preparer?
• What are the limitations on representation by an unenrolled preparer?

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Enrolled Actuary

• What is an enrolled actuary?
• How do I become an enrolled actuary?
• How do I register for a Joint Board examination?
• How do I obtain my Joint Board examination results?
• How do I notify the Joint Board of an address change?
• How can I find out whether a practitioner is an enrolled actuary in good standing with the Joint Board?
• What types of behavior could subject an enrolled actuary to disciplinary action by the Joint Board?
• How do I make a complaint against an enrolled actuary?
• What type of information should be contained in a complaint?
• How can my organization attain status as a qualifying sponsor of continuing professional education for enrolled actuaries?

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