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Beginning of main content
Opr-taxpros
Contents of Directory opr-taxpros
| Name | Date | Size | Description |
|---|---|---|---|
| statement_of_procedures_rules.pdf | 2005-03-11 00:01:01 | 86.12 KB | IRB for OPR |
| section-6103-information-508-compliant.pdf | 2023-03-08 23:59:59 | 52.27 KB | OPR's Section 6103 Information |
| rightsandresponsibilitiesofpractitioners.pdf | 2018-04-02 00:00:00 | 28.98 KB | Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases |
| 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 |
| rev_proc_81_-_38_2.pdf | 2015-05-05 00:01:01 | 36.41 KB | Limited Practice Without Enrollment |
| 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 |
| q_a_senarios.pdf | 2015-07-23 00:01:00 | 24.38 KB | Question & Answer (Q&A’s) Scenario’s |
| 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 |
| 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 |
| 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-appeal-remand-order-redacted-final.pdf | 2021-09-03 09:40:02 | 4.76 MB | PO 70058-2014-00004 Decision on Appeal Remand Order |
| 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 |
| opr-policy-ovdp.pdf | 2023-02-10 08:52:11 | 8.64 KB | OPR Policy for Offshore Voluntary Disclosure Program |
| 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 |
| form_4764_examination_plan_communications_agreement_final_9_3_14.pdf | 2014-09-30 00:01:01 | 13.44 KB | Circular 230 and Form 4764, LB&I Examination Plan-Guidance |
| durable-poa-in-lieu-of-2848.pdf | 2023-02-10 10:28:51 | 118.75 KB | Can You Use that Durable Power of Attorney before the IRS? Form 2848 vs. Durable Power of Attorney - (03/23/22) |
| cy24-jan-dec.pdf | 2025-04-08 11:39:40 | 117.84 KB | Calendar year 2024 OPR case dispositions |
| cy23-jan-dec-508-compliant.pdf | 2024-02-01 15:43:08 | 118.35 KB | 2023 OPR Case Disposition |
| cy22-jan-dec-508-compliant.pdf | 2023-02-06 09:00:35 | 124.43 KB | 2022 OPR Case Disposition |
| cy21-jan-jun-case-disposition.pdf | 2021-08-13 10:24:00 | 120.75 KB | 2021 Jan. - June OPR Case Disposition |
| cy21-jan-dec-final-508-compliant.pdf | 2022-01-21 11:25:00 | 121.82 KB | 2021 OPR Case Disposition |
| cy20-jan-dec-final.pdf | 2020-12-03 10:32:00 | 114.96 KB | Case Disposition Results (January 1, 2020 through June 30, 2020) |
| 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 |
| 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 |
| 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 |
| calendar_year_disciplinary_results_jan_june_2019.pdf | 2019-07-03 17:00:00 | 41.33 KB | 2019 (Jan - June) |
| calendar_year_disciplinary_results_2019.pdf | 2020-01-28 10:44:22 | 87.6 KB | calendar_year_disciplinary_results_2019.pdf |
| calendar_year_disciplinary_results_2018.pdf | 2019-02-04 00:00:00 | 20.89 KB | calendar_year_disciplinary_results_2018.pdf |
| 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 |
| Complaint No. 2012-0004-Decision and Order-OCR_(Redacted)_Final_ 508 compliant.pdf | 2025-04-02 10:49:38 | 229.63 KB | 2012-0004 Decision and Order OCR - redacted |
| 6103-information-request-letter-508-compliant.pdf | 2017-02-23 00:00:00 | 9.51 KB | 6103 Information Request Letter |
| 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 |
| 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 |
| 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 |
| 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? |
| 508-2025-1-announcement-of-disciplinary-sanctions.pdf | 2025-05-28 08:42:10 | 122.92 KB | Issue 2025-1. Announcement of Disciplinary Sanction |
| 2026-4-announcement-of-disciplinary-sanctions-from-opr.pdf | 2026-02-13 14:14:10 | 106.6 KB | 2026-4 Announcement of disciplinary sanctions from OPR |
| 2026-3-due-process-procedures-in-circular-230-matters.pdf | 2026-02-13 14:12:28 | 141.85 KB | 2026-3 Due process procedures in Circular 230 matters |
| 2026-2-does-your-organization-or-association-want-a-presentation-by-opr.pdf | 2026-02-13 14:00:43 | 118.75 KB | 2026-2 Does your organization or association want a presentation by opr |
| 2026-1-refer-practitioner-misconduct-to-opr.pdf | 2026-02-13 14:03:45 | 114.64 KB | 2026-1 Refer practitioner misconduct to OPR |
| 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 |
| 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 |
| 2025-19-practitioners-have-multiple-options.pdf | 2026-02-13 13:54:34 | 232.55 KB | 2025-19 Practitioners have multiple options |
| 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 |