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Opr-taxpros
Contents of Directory opr-taxpros
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 2024-01-the-irs-never-goes-phishing.pdf | 2024-02-01 11:13:42 | 79.76 KB | The IRS never goes phishing |
| rights_and_responsibilities_of_practitioners_in_circular_230_discipinary_cases_6-12-2014.pdf | 2014-06-12 00:01:01 | 141.84 KB | Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases 6-12-2014 |
| rightsandresponsibilitiesofpractitioners.pdf | 2018-04-02 00:00:00 | 28.98 KB | Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases |
| 2023-09-requesting-irc-6103-information-from-the-opr.pdf | 2023-10-20 10:44:47 | 177.78 KB | Requesting IRC 6103 information from the OPR |
| 2022-02-refer-practitioner-misconduct-to-the-opr.pdf | 2023-02-13 08:58:07 | 419.15 KB | Refer Practitioner Misconduct to the Office of Professional Responsibility |
| q_a_senarios.pdf | 2015-07-23 00:01:00 | 24.38 KB | Question & Answer (Q&A’s) Scenario’s |
| 2023-02-professional-responsibility-and-the-employee-retention-credit-R2-508-compliant.pdf | 2023-04-17 11:20:15 | 2.1 MB | Professional Responsibility and the Employee Retention Credit |
| qa_-_-_form_1099_-_c_checked_2.pdf | 2015-02-12 00:01:01 | 15.2 KB | Practitioners’ Use of Form 1099-C Cancellation of Debt |
| 2023-12-practitioner-diligence-obligations-and-the-report-of-fbar.pdf | 2023-12-14 10:48:47 | 205.33 KB | Practitioner Diligence Obligations and the Report of Foreign Bank and Financial Accounts |
| practitioner-diligence-obligations-508-compliant.pdf | 2018-10-29 11:53:14 | 32.88 KB | Practitioner Diligence Obligations and the Report of Foreign Bank and Financial Accounts |
| po70082-2014-00004-decision-and-order-redacted-final.pdf | 2021-09-09 17:23:30 | 12.98 MB | PO70082 2014-00004 Decision and Order Redacted Final |
| po70068-2014-00004-decision-by-default-redacted-final.pdf | 2021-09-03 09:33:16 | 3.96 MB | PO 70068-2014-00004 Decision by Default |
| po70058-2014-00004-decision-on-2nd-appeal-redacted-final.pdf | 2021-09-03 09:44:36 | 5.49 MB | PO 70058-2014-00004 Decision on Second Appeal |
| po70058-2014-00004-decision-on-appeal-remand-order-redacted-final.pdf | 2021-09-03 09:40:02 | 4.76 MB | PO 70058-2014-00004 Decision on Appeal Remand Order |
| po70078-2014-00004-partial-decision-on-motion-for-summary-adjudication-redacted-final.pdf | 2021-09-07 15:05:11 | 558.69 KB | P070078-2014-00004 Partial Decision on Notion for Summary Adjudication |
| section-6103-information-508-compliant.pdf | 2023-03-08 23:59:59 | 52.27 KB | OPR's Section 6103 Information |
| opr-policy-ovdp.pdf | 2023-02-10 08:52:11 | 8.64 KB | OPR Policy for Offshore Voluntary Disclosure Program |
| 2021-03-opr-issues-spanish-language-version-of-form-8821-and-instructions-508-compliant.pdf | 2023-03-08 07:26:18 | 95.93 KB | OPR Issues Spanish Language Version of Form 8821 |
| 2013-00003-decision-and-order-ocr-508.pdf | 2026-01-30 00:48:13 | 296.23 KB | OPR Complaint No. IRS 2013-00003, Decision and order of disbarment |
| complaint-no-2012-00001-decision-by-default-ocr-redacted-final.pdf | 2026-02-02 12:18:15 | 253.16 KB | OPR Complaint No. IRS 2012-00001 |
| 2023-08-not-all-powers-are-the-same-using-a-durable-powers-of-atty-rev-082823.pdf | 2023-10-03 10:57:50 | 115.19 KB | Not All Powers Are the Same: Using a Durable Power of Attorney rather than a Form 2848 in Tax Matters |
| rev_proc_81_-_38_2.pdf | 2015-05-05 00:01:01 | 36.41 KB | Limited Practice Without Enrollment |
| 2007-08-decision-on-appeal-ocr-final-redacted.pdf | 2022-08-31 09:27:35 | 1.49 MB | July _ _, 2008 |
| issue-number-2026-9-what-is-an-expedited-suspension.pdf | 2026-04-06 15:25:08 | 206.2 KB | Issue 2026-9. What is an Expedited Suspension: Understanding Its Use and Implications for Tax Practitioners |
| 2026-7-in-house-tax-professionals-and-circular-230.pdf | 2026-03-16 14:34:40 | 182.41 KB | Issue 2026-7. In-house tax professionals and Circular 230 |
| 2026-6-when-duties-collide-how-tax.pdf | 2026-03-16 14:32:19 | 234.98 KB | Issue 2026-6. When Duties Collide: How Tax Practitioners Can Spot and Solve Conflicts of Interest |
| 2026-5-drawing-the-line-tax-return-preparation-vs-practice.pdf | 2026-03-16 14:26:03 | 176.77 KB | Issue 2026-5. Drawing the Line: Tax Return Preparation vs. Practice |
| issue-number-2026-25-tax-practice-obligations-and-the-report-of-foreign-bank-and-financial-accounts.pdf | 2026-09-18 20:47:38 | 261.43 KB | Issue 2026-25. Tax Practice Obligations and the Report of Foreign Bank and Financial Accounts |
| issue-number-2026-24-announcement-of-disciplinary-sanctions-from-the-office-of-professional-responsibility.pdf | 2026-09-18 20:49:41 | 102.29 KB | Issue 2026-24. Announcement of Disciplinary Sanctions from the Office of Professional Responsibility |
| issue-number-2026-23-unreasonable-delay.pdf | 2026-09-18 20:50:27 | 290.55 KB | Issue 2026-23. Unreasonable Delay: "Don’t put off until tomorrow what you can do today” -- Benjamin Franklin |
| issue-number-2026-22-how-to-be-a-careful-wisper.pdf | 2026-09-18 20:51:40 | 290.66 KB | Issue 2026-22. How to Be a Careful WISP(er) -Professional Responsibility and Data Security: Practitioners Should Have a Written Information Security Plan |
| issue-number-2026-21-advocacy-done-right-staying-ethical-while-fighting-for-your-client.pdf | 2026-09-18 20:52:43 | 203.41 KB | Issue 2026-21. Advocacy Done Right: Staying Ethical While Fighting for Your Client |
| issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf | 2026-09-18 20:53:42 | 344.49 KB | Issue 2026-19. Introductory Guidelines for Responsible AI Use in Federal Tax Practice |
| issue-number-2026-17-seminars-announced-for-the-2026-irs-nationwide-tax-forum.pdf | 2026-09-18 20:54:54 | 123.5 KB | Issue 2026-17. Seminars announced for the 2026 IRS Nationwide Tax Forum |
| issue-number-2026-16-safeguard-your-credential-understanding.pdf | 2026-09-18 20:56:14 | 228.42 KB | Issue 2026-16. Safeguard Your Credential: Understanding IRS Rules and the Risks of Misrepresentation |
| issue-number-2026-15-not-all-powers-are-the-same-using-a-durable-poa.pdf | 2026-09-18 20:57:11 | 198.28 KB | Issue 2026-15. Not All Powers Are the Same: Using a Durable Power of Attorney Rather Than a Form 2848 in Tax Matters |
| issue-number-2026-14-managing-transitions-best-practices-for-when-a-practitioner-passes-away.pdf | 2026-09-18 20:57:57 | 281.49 KB | Issue 2026-14. Managing Transitions: Best Practices for When a Practitioner Passes Away |
| issue-number-2026-13-understanding-oprs-investigative-and-disciplinary-processes-what-tax-professionals-need-to-know.pdf | 2026-05-13 15:26:32 | 193 KB | Issue 2026-13. Understanding OPR’s Investigative and Disciplinary Processes: What Tax Professionals Need to Know |
| issue-number-2026-12-announcement-of-disciplinary-sanctions-from-the-office-of-professional-responsibility.pdf | 2026-05-13 15:26:22 | 112.46 KB | Issue 2026-12. Announcement of Disciplinary Sanctions from the Office of Professional Responsibility |
| issue-number-2026-10-hands-off-of-clients-refunds-and-other-payments-from-the-irs.pdf | 2026-05-13 15:26:12 | 231.92 KB | Issue 2026-10. “Hands Off” of Clients’ Refunds and Other Payments from the IRS |
| 508-issue-number-2025-9.pdf | 2025-07-22 07:57:49 | 135.48 KB | Issue 2025-9. Announcement of Disciplinary Sanctions from the Office of Professional Responsibility |
| 508-2025-8-how-to-be-a-careful-wisp-er.pdf | 2025-06-17 11:10:47 | 236.8 KB | Issue 2025-8. How to Be a Careful WlSP(er) -Professional Responsibility and Data Security: Practitioners Should Have a Written Information Security Plan |
| 2025-7-requesting-irc-6103-information-from-the-OPR.pdf | 2025-06-03 17:19:24 | 201.83 KB | Issue 2025-7: Requesting IRC 6103 Information from the OPR |
| 508-2025-6-managing-transitions-best-practices-for-when-a-practitioner.pdf | 2025-06-23 08:07:32 | 292.58 KB | Issue 2025-6. Managing Transitions: Best Practices for When a Practitioner Passes Away |
| 508-2025-5-not-all-powers-are-the-same-using-a-durable-poa.pdf | 2025-05-28 08:41:24 | 231.22 KB | Issue 2025-5. Not All Powers Are the Same: Using a Durable Power of Attorney Rather |
| 2025-4-in-house-tax-professionals-and-circular-230.pdf | 2025-06-03 17:23:05 | 178.94 KB | Issue 2025-4: In-house tax professionals and Circular 230 |
| 508-2025-3-due-process-procedures-in-circular-230-matters.pdf | 2025-05-28 08:41:47 | 154.15 KB | Issue 2025-3. Due Process Procedures in Circular 230 Matters |
| 508-2025-2-refer-practitioner.pdf | 2025-05-28 08:41:57 | 133.19 KB | Issue 2025-2. Refer Practitioner Misconduct to the Office of Professional Responsibility |
| 2025-18-irs-webinar-professional-conduct-in-tax-practice.pdf | 2026-02-13 13:17:50 | 118.08 KB | Issue 2025-18. IRS Webinar: Professional Conduct in Tax Practice – A Circular 230 Overview |
| 2025-17-announcement-of-disciplinary-sanctions.pdf | 2026-02-13 13:12:29 | 107.82 KB | Issue 2025-17. Announcement of Disciplinary Sanctions from the Office of Professional Responsibility |