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)	Circular No. 230 (Rev. 6-2014) PDF Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service PDF Rights and Responsibilities of Practitioners in Circular 230 Disciplinary Cases PDF
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 annual filing season program participant other capacity	Internal Revenue Bulletin (IRB) DOJ injunctions against return preparers
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	26 C.F.R. 601.501-509, published in pamphlet form as Publication 216, Conference and Practice Requirements PDF Publication 947, Practice Before the IRS and Power of Attorney Instructions for Form 2848 PDF Instructions for Form 8821 PDF
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.)	Offshore Voluntary Disclosure Program Frequently Asked Questions and Answers, Question 47 Practitioner Diligence Obligations and the Report of Foreign Bank and Financial Accounts PDF Notice 2008–43, Contingent Fees Under Circular 230 PDF

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 Or 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 IRS Source)

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	26 U.S.C. 7216 26 C.F.R. 301.7216-1, -2, and -3 7216 Information Center Or 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	Internal Revenue Code, 26, U.S.C. § 6061, § 6695 Circular No. 230 (Rev. 6-2014) PDF Internal Revenue Bulletin 2012-11
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 PDF.
Status as an attorney	See Lawyer Legion for 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 epp@irs.gov Note: This mailbox is not for IRS employee verification. To confirm whether someone is an actual IRS employee because you received an unsolicited visit, phone call, or email claiming to be from the IRS, see Report Phishing.
Status as an enrolled actuary	Email nhqjbea@irs.gov
Status as an enrolled retirement plan agent	Email epp@irs.gov Note: This mailbox is not for IRS employee verification. To confirm whether someone is an actual IRS employee because you received an unsolicited visit, phone call, or email claiming to be from the IRS, see Report Phishing.
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 PDF
Complaints about Return Preparers	See Form 14157, Complaint: Tax Return Preparer PDF
IRS Return Preparer Program, involving: PTIN related questions Annual Filing Season Program (AFSP) Scheduling for the IRS Special Enrollment Examination List of IRS Continuing Education Providers Or Enrolled Actuaries Or Enrolled Retirement Plan Agents	See Contact IRS Return Preparer Program webpage See Joint Board for the Enrollment of Actuaries webpage See Enrolled Retirement Plan Agent Program webpage

Page Last Reviewed or Updated: 20-Aug-2024