What types of behavior could subject a tax practitioner to be sanctioned by the OPR?
In general, there are four broad categories of misconduct, which may be subject to disciplinary action: (1) misconduct while representing a taxpayer; (2) misconduct related to the practitioner’s own return; (3) giving a false opinion, knowingly, recklessly, or through gross incompetence, (4) misconduct not directly involving IRS representation.
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How do I make a complaint against an attorney, enrolled agent, appraiser or a certified public accountant?
Please direct all complaints to:
Internal Revenue Service
Office of Professional Responsibility
Attn: SE:OPR – Room 7238/IR
1111 Constitution Avenue, N.W.
Washington, DC 20224
Or by facsimile at 202-622-2207
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What information should be contained in the complaint to OPR?
A complaint should be written in a letter format. The letter should include the tax practitioner’s name, address, telephone number, designation (i.e. attorney, CPA, enrolled agent, etc.), a detailed description of the allegations, and any documents that support those allegations.
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What happens after I make a complaint to OPR?
Once a complaint is received, it is assigned to an attorney who will develop it by investigating the allegations. If the evidence indicates the allegations, taken as true, would constitute a violation of Circular 230, a letter will be sent to the practitioner informing him or her of the charges and affording the individual the right to respond in writing or by requesting a conference with our office. Laws governing both disclosure and privacy prohibit OPR from discussing any case that is not a matter of public record.
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What types of sanctions may be imposed by the OPR?
Sanctions include disbarment, suspension, censure and reprimand. Disbarment is the permanent revocation of a practitioner’s privilege to represent taxpayers before the IRS. While a practitioner may petition the OPR for reinstatement after a period of five years, the decision to reinstate a practitioner rests within the discretion of the Director. A suspension is the revocation of a practitioner’s privilege to practice before the IRS for a certain period. A censure is a public reprimand. A reprimand is a private admonishment from the Director to the practitioner.
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How can I find out if my tax practitioner has been sanctioned by OPR?
Please contact OPR at opr@irs.gov. The inquiry should include the tax preparer’s name and address.
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How do I make a complaint against an unenrolled preparer?
Complete Form 3949-A and mail it to: Internal Revenue Service, Fresno, CA 93888
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Can OPR make a tax practitioner give a client’s money or their files back?
Although a practitioner’s refusal to return money or files may be the basis for discipline, which should be reported, the OPR cannot force a practitioner to return money or files to a client or former client.
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