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Rules Governing Practice before IRS

Search for Disciplined Tax Professionals

 

The Office of Professional Responsibility’s (OPR) disciplinary look-up contains searchable information regarding censures of practitioners for Circular 230 misconduct and suspensions and disbarments of individuals from practice before the IRS. Currently, members of the public can only learn that a practitioner was sanctioned by reviewing each of the announcements of discipline published in the Internal Revenue Bulletin (IRB) on irs.gov, or by using a commercial subscription service (such as Tax Notes Today) that reports instances of Circular 230 discipline. The OPR’s solution is to compile the information into a searchable Excel document file.

The list contains basic information on over 3,000 OPR censures, suspensions, disbarments, and miscellaneous restrictions on practice, such as permanent injunctions and denials of limited practice to unenrolled tax return preparers due to misconduct. The list covers the last 25 years, which aligns with the OPR’s record-retention requirement.

The document will be updated to add new entries when a disciplinary announcement is published in the IRB. The OPR will also make updates to reflect reinstatements to practice after the end of a practitioner’s suspension or disbarment from practice, and to remove data related to a disciplinary sanction once the date it was imposed passes the 25-year mark.

The list provides a practitioner's last name, first name, middle initial (if applicable), city, state, designation, disciplinary sanction, effective date, ending date (the practitioner is now in good standing and may represent taxpayers before the Service). The spreadsheet is searchable using the “Sort & Filter” and “Find & Select” features.

To report issues, concerns or any problems that you may experience please contact the OPR at Internal Revenue Service, Office of Professional Responsibility, SE:OPR, Room 7238/IR, 1111 Constitution Avenue NW., Washington, DC 20224 or fax to (202) 317-6338.
 

Look-Up Chart

Disciplinary Sanctions - Internal Revenue Bulletin

Circular 230 Tax Professionals

OPR-At-a-Glance