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Opr-taxpros
Contents of Directory opr-taxpros
| 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 |
| 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 |
| 2025-16-the-irs-never-goes-phishing.pdf | 2026-02-13 13:10:22 | 93.61 KB | Issue 2025-16. The IRS Never Goes Phishing |
| 508-2025-14-caf-numbers-in-pending-review-status.pdf | 2025-11-25 10:49:37 | 149.52 KB | Issue 2025-14. CAF Numbers in “Pending Review” Status |
| 508-2025-13.pdf | 2025-09-25 11:40:03 | 126.55 KB | Issue 2025-13. Does your organization or association want a presentation by the Office of Professional Responsibility? |
| 2025-12.pdf | 2025-08-21 22:42:04 | 252.71 KB | Issue 2025-12. Fessing Up Can Be in Your Own Best Interests: Self-Reporting of Practitioner Misconduct |
| 2025-11.pdf | 2025-08-21 22:40:20 | 102.14 KB | Issue 2025-11. Announcement of Disciplinary Sanctions from the Office of Professional Responsibility |
| 2025-10.pdf | 2025-08-21 22:36:17 | 234.04 KB | Issue 2025-10. Tax Practice Obligations and the Report of Foreign Bank and Financial Accounts |
| 508-2025-1-announcement-of-disciplinary-sanctions.pdf | 2025-05-28 08:42:10 | 122.92 KB | Issue 2025-1. Announcement of Disciplinary Sanction |
| complaint-2013-00009-decision-and-order-ocr-redacted-final.pdf | 2025-05-15 11:44:31 | 599.81 KB | IRS Complaint no. 2013-00009 |
| complaint-2011-01-decision-and-order-ocr-redacted-final.pdf | 2025-05-15 11:42:18 | 97.6 KB | IRS Complaint no. 2011-01 |
| complaint-no-2013-00004-decision-on-appeal-redacted-final.pdf | 2026-02-02 13:04:03 | 31.97 KB | IRS 2013-00004 Decision on Appeal |
| statement_of_procedures_rules.pdf | 2005-03-11 00:01:01 | 86.12 KB | IRB for OPR |
| 2023-04-in-house-tax-professionals-and-circular-230.pdf | 2023-07-17 14:02:53 | 2.85 MB | In-house tax professionals and Circular 230 |
| guidance_regarding_professional_obligations_under_circular_230.pdf | 2014-07-16 00:01:01 | 76.96 KB | Guidance to Practitioners Regarding Professional Obligations Under Treasury Circular No. 230 |
| Guidance_on_Restrictions_During_Suspension_or_Disbarment.pdf | 2014-06-09 00:01:01 | 154.2 KB | Guidance on Restrictions During Suspension or Disbarment Revised |
| 2022-07-due-process-procedures-in-circular-230-matters-508-compliant.pdf | 2023-03-23 15:25:22 | 183.89 KB | Due Process Procedures in Circular 230 Matters |
| 2023-06-does-your-organization-or-association-want-a-presentation-by-opr.pdf | 2023-07-17 13:54:53 | 99.49 KB | Does your organization or association want a presentation by the OPR? |
| 2025-15-de-cafinating-your-client-authorizations-practice-good-records-h.pdf | 2025-12-04 10:24:31 | 223.56 KB | De-CAFinating Your Client Authorizations-Practice Good Records Hygiene by Filing a FOIA Request for a CAF77 Report and Withdrawing Unneeded Authorizations |