OPR Webinar Information

 

The 06/2020 webinar The Office of Professional Responsibility:  Circular 230 and Practicing Before the IRS is now available on the IRS video portal, where Sharyn Fisk, Director of the OPR  discusses::

  • What it means to 'practice before the IRS' 
  • The regulations governing such practice (Circular 230)
  • Your due diligence obligations under Circular 230 and other key Circular 230 provisions
  •  Best practices for all tax professionals with respect to clients and the tax administration system

In addition, the Office of Professional Responsibility gave the following presentations at the IRS Nationwide Tax Forums:

2020:

  • Diligence in Practice before the IRS:  Record-Keeping. Due diligence is something the tax preparer community must adhere to in the preparation of tax returns and communications with the IRS. Critical to meeting this due diligence obligation is the collection, review, and retention of information substantiating the positions taken. This seminar will highlight the importance of diligence in tax practice and Circular 230's explicit duties of due diligence, best practices to ensure accurate and complete information is received from clients, suggestions on how to deal with missing records, and best practices for keeping records secure.
  • Federal Ethics for the Tax Professionals:  Office of Professional Responsibility (OPR) and Circular 230.  Circular 230 contains the standards tax practitioners must abide by when servicing their clients. The OPR administers these standards and makes recommendations for practitioner discipline. This session will the explain the oversight responsibilities of the OPR, describe the difference between OPR and the Return Preparer Office (RPO), and provide an overview of the scope of Circular 230 for those who practice before the IRS.

2019:

  • Understanding the Circular 230 Disciplinary Process
    This seminar is a comprehensive explanation of the disciplinary process from beginning to end, including the procedural rules that apply; sanctions that can be imposed; standards and burdens of proof; and evidence and factors that the OPR considers in pursuing discipline against a tax practitioner and those that are commonly considered in the case decisions.  The seminar will incorporate a hypothetical case to illustrate key points.
  • Diligence in Practice before the IRS: Conducting it Timely and Consistently.  This seminar will highlight the importance of diligence in tax practice. Handling all aspects of clients’ federal tax matters with due diligence is integral to overall compliance with Circular 230. This seminar will discuss Circular 230’s explicit duties of due diligence, as well as other provisions in which diligence is an implicit requirement.

2018:

  • 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.