The Office of Professional Responsibility's (OPR's) webinar, The Office of Professional Responsibility: What You Need To Know About Practicing Before The IRS, is now available on the IRS video portal.
Stephen A. Whitlock, Director of the OPR, discusses:
- Regulations governing tax practice before the IRS (Circular 230, Rev. 6/2014)
- Due diligence obligations of tax professionals
- Overview of other key Circular 230 provisions
- Practitioner responsibilities to their clients and to the Tax Administration System
- Best practices for all tax professionals
- Office of Professional Responsibility Policies and Procedures
In addition, the Director gave the following presentations at the 2018 IRS Nationwide Tax Forums:
- Circular 230: Diligence in Tax Practice. An overview of Treasury Circular 230 diligence rules, reliance on information provided by clients and others, and potential pitfalls.
- What is your Authority for That? An exploration of the rules in Treasury Circular 230 and the Internal Revenue Code regarding authority for positions taken on a tax return.