Circular 230 Tax Professionals


The Office of Professional Responsibilities' (OPR) vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law.

The Office of Professional Responsibility (OPR) webinars cover tax practice regulations, diligence obligations and professional responsibilities for tax professionals.

OPR: Frequently Asked Questions (FAQs) regarding OPR and Circular 230 Tax Professionals

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OPR and Other IRS Related Issues

News and guidance from the Office of Professional Responsibility (OPR).