OPR webinar information

 

The Office of Professional Responsibility (OPR) engages in substantial outreach activities with external stakeholders, including attorneys, certified public accountants, enrolled agents, and other tax professionals and tax professional organizations. These outreach events focus on the professional responsibilities and standards that Circular 230 practitioners are expected to meet when practicing before the IRS, as well as topics of interest to tax professionals generally (for example, the use of powers of attorney (POAs); the availability of Tax Pro Account to create POAs and information authorizations; the eligibility of non-practitioners to engage in limited practice before the IRS; the IRS's annual filing season program; and the penalties that apply to tax return preparers).

The following OPR webinars are available for viewing:

  • OPR webinar — Circular 230: Practicing "Inside the Lines" throughout the tax engagement lifecycle (November 2022)
    This two-hour program covers the tax engagement lifecycle, the legal framework for overseeing those who practice before the IRS, and how particular provisions of Circular 230 apply during the different stages of a practitioner's representation of clients, from soliciting prospective clients, to serving clients' needs and interacting with the IRS on their behalf, to ending the client relationship. Also discussed are provisions of Circular 230 relating to a practitioner's own tax obligations and misconduct outside of practice before the IRS, in addition to Circular 230's sanctions and disciplinary process.
     
  • Digital day - IRS' online services (09/28/2022)
    This webinar provides an overview of the Tax Pro Account and Online Account.
     
  • Uploading Forms 2848 and 8821 with electronic signatures (January 2021)
    This webinar helps you understand options for electronically submitting third-party authorization forms, in particular ones that have electronic signatures. The program reviews the step-by-step process for successfully uploading the e-signed forms, and much more.

     

  • Practice before the IRS: Circular 230 and the evolving demands of professional responsibility (September 2021)
    This webinar covers what it means to "practice before the IRS" and the regulations governing practice (Circular 230PDF), your due diligence obligations under Circular 230, other key Circular 230 provisions, and best practices for all tax professionals with respect to their clients and the tax administration system.
     
  • The Office of Professional Responsibility: Circular 230 and practicing before the IRS (June 2020)
    This webinar covers what it means to "practice before the IRS" and the regulations governing practice (Circular 230PDF), key Circular 230 provisions including practitioners' due diligence obligations, best practices for all tax professionals with respect to their clients and the tax administration system, and the OPR's disciplinary policies and procedures.

The OPR gave the following presentations at the IRS Nationwide Tax Forums:

Circular 230 and ethics in tax practice: How you can stay out of trouble (2023)
This course is also presented in SpanishPDF

  • This seminar discusses Circular 230 and highlights the importance of diligence in tax practice, as well as other provisions in which diligence is an implicit requirement. Handling all aspects of clients’ federal tax matters with due diligence is integral to overall compliance with Circular 230. This seminar also provides an overview of the OPR.

A potpourri of (potentially painful) tax professional problems (2023)

  • This seminar addresses the top violations encountered by the OPR. The seminar discusses situations where a client’s desires may clash with the tax professional’s obligations under Circular 230, including those relating to due diligence, standards for positions on returns and other document, burden of proof, and substantiation.
     
  • Professional responsibility: Procedures to ensure compliance in times of change - Advanced levelPDF (2022)
    This seminar provides an overview of common practice issues affecting those in the business of being a tax practitioner -- either as a solo practitioner or in a firm of many practitioners. It covers procedures that should be in place to ensure compliance with Circular 230 as well as best practices for running a practice during times of change.
     
  • Professional responsibility obligations when practicing before the IRS: OPR and Circular 230PDF (2022)

    This seminar introduces Circular 230 and the Office of Professional Responsibility (OPR), defines who is a practitioner and what a practitioner's obligations are to clients and the IRS, and highlights key provisions of Circular 230 to include due diligence, competency, and personal tax compliance, as well as best practices regarding recordkeeping and data security.
     

  • Common issues presented to OPR and best practices to address themPDF (2021)

    This seminar provides an overview of common practice issues that come before the Office of Professional Responsibility such as conflicts of interest, lack of due diligence, failure to meet standards for tax returns and other submissions to the IRS, and incompetence and disreputable conduct arising from handling clients' federal tax matters. The seminar discusses best practices to avoid these issues, and how practitioners can identify and appropriately address them.