News Professional Responsibility and the Employee Retention CreditPDF (03/07/23) Using a Durable Power of Attorney in Lieu of 2848PDF (1/2023) Due Process Procedures in Circular 230 MattersPDF (10/17/2022) Refer Practitioner Misconduct to the Office of Professional Responsibility (OPR)PDF (2/22/22) OPR Issues Spanish-Language Version of Form 8821 & InstructionsPDF (03/30/2021) Guidance Revenue Procedure 81-38PDF Section 6103 InformationPDF Section 6103 Request LetterPDF Delegation Orders Circular 230 Practitioner e-Services Transcript Delivery System Access Practitioner Diligence Obligations and the Report of Foreign Bank and Financial AccountsPDF OPR Policy for Offshore Voluntary Disclosure ProgramPDF Contingent Fees Under Circular 230PDF Circular 230 Tax Professionals
