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The Office of Professional Responsibility (OPR) At-A-Glance


To be the standard-bearer for integrity in tax practice.


Interpret and apply the standards of practice for tax professionals in a fair and equitable manner.


Internal Revenue Service
Office of Professional Responsibility
SE:OPR, Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224

EEFax 855-814-1722

Management Team:

Stephen Whitlock          - Director
Stuart Murray                - Special Counsel to the Director
Garrett Gluth                 - Chief, Legal Analysis Branch
Thomas Curtin               - Section Manager, Legal Analysis Branch - Team 1
Elizabeth Kastenberg     - Section Manager, Legal Analysis Branch - Team 2


OPR’s 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. 

OPR’s goals include the following: (1) Increase awareness and understanding of Circular 230 and OPR through outreach activities, (2) Apply the principles of due process to the investigation, analysis, enforcement and litigation of Circular 230 cases and (3) Build, train and motivate a cohesive OPR team.

OPR’s organizational structure includes three major segments: Office of the Director, Legal Analysis Branch, and Operations and Management Branch.

OPR is committed to:

  • Independent, fair and equitable treatment of all tax practitioners consistent with our Title 31 authority and principles of due process.
  • Rendering fair and independent determinations regarding alleged misconduct in violation of Circular 230, Regulations Governing Practice before the Internal Revenue Service.
  • Educating/maintaining tax professionals’ knowledge of relevant Circular 230 provisions.
  • Providing guidance and feedback to field/agency sources regarding essential referral criteria for each relevant Circular 230 provision.
  • Strengthening partnerships with other parts of the IRS and with external practitioner organizations.
  • Developing procedures that ensure timely case resolution.
  • Developing policies and regulations that ensure fair and equitable disposition of Circular 230 cases.
  • Developing and implementing proactive strategies for identifying violations of Circular 230.

OPR Administrative Decisions:
Disciplinary Decisions are published in the Internal Revenue Bulletin at Disciplinary Sanctions - IRB

OPR's Accomplishment Report

Circular 230 Tax Professionals

OPR and Other IRS Related Issues



Page Last Reviewed or Updated: 10-Aug-2017