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Information for Tax Professionals

Office of Professional Responsibility related issues.

If your question concerns – Then contact or reference –

Guidance about your duties and responsibilities as a practitioner before the IRS

Guidance for unlicensed persons when representing before the IRS a family member; an employer; as an employee of a partnership, corporation, trust, estate, or governmental unit; or an individual/entity outside the USA. (Cir 230, 10.7)

Disciplinary status of an individual who you believe practices before the IRS as–

  • attorney
  • certified public accountant
  • enrolled agent
  • enrolled actuary
  • enrolled retirement plan agent
  • appraiser
  • registered tax return preparer
  • other capacity


Powers of attorney issues, including:


  • Completing Form 2848, Power of Attorney and Declaration of Representative
  • Withdrawing as a representative
  • Validity of documents signed by representatives on behalf of taxpayers
  • Authority of corporate officers to bind a corporation
  • Representation of defunct business entities
  • Tax Information Authorization



Report of Foreign Bank and Financial Accounts (FBAR) Guidance regarding Circular 230 obligations




Contingent Fees Guidance (Although this notice was published in April 2008, it's come to our attention that many are unaware of the content.)

If you are - Then
  • State Bar or State Board of Accountancy sharing state disciplinary actions about a tax professional
  • U.S. Government Agency referring a tax professional for suspected violations of Circular 230



  • An IRS employee
  • Mail information to:

Office of Professional Responsibility
Room 7238, SE:OPR
1111 Constitution Avenue, NW
Washington, DC 20224

  • Transmit using Form 8484 (Located on IRWeb)



Other IRS Issues


 If your question concerns – Then contact or reference –

Disclosure or use of taxpayer-client information, including:

  • Subpoenas or court orders for the production of client records
  • Sale or other disposition of a tax preparation business
  • Death of a tax preparer
  • Use of client lists


  • Office of Associate Chief Counsel (Procedure & Administration)
    Room 5503, CC:P&A
    1111 Constitution Avenue, NW
    Washington, DC 20224
    Phone:  202-317-3400
  • Signing returns and other documents
  • Record-keeping requirements for return preparers
Requesting your CAF client listing See CAF Client Listing Request on the IRS Freedom of Information page
Requesting your CAF number See geographically assigned fax numbers on Instructions for Form 2848.
Status as an attorney See Rominger Legal list of state bars
Status as a certified public accountant See NASBA list of state accountancy boards or CPAverify
Status as an enrolled agent Email
Status as an enrolled actuary Email
Status as an enrolled retirement plan agent Email
If a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account See Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit
Complaints about Return Preparers See Form 14157 Complaint: Tax Return Preparer

IRS Return Preparer Program, involving:

  • PTIN related questions
  • IRS Registered Tax Return Preparer Test
  • Scheduling for the IRS Special Enrollment Examination
  • List of IRS Continuing Education Providers


  • Enrolled Actuaries




  • Enrolled Retirement Plan Agents







Page Last Reviewed or Updated: 22-Aug-2016