Latest News Data Analytics are now Essential Anti-Tax Shelter Tools IRS Office for Tax Pro Oversight Helping with Tax Shelter Cases OPR Creates New Position After Eliminating Attorneys OPR's New Director - December 9, 2019 IRS imposes monetary penalty - July 25, 2018 IRS censures tax practitioner - July 25, 2018 Guidance Revenue Procedure 81-38 PDF Section 6103 Information PDF Section 6103 Request Letter PDF Delegation Orders Circular 230 Practitioner e-Services Transcript Delivery System Access Practitioner Diligence Obligations and the Report of Foreign Bank and Financial Accounts PDF OPR Policy for Offshore Voluntary Disclosure Program PDF Contingent Fees Under Circular 230 PDF Circular 230 Tax Professionals