The Office of Professional Responsibility (OPR) has exclusive oversight for practitioner conduct and discipline. The OPR's activities includes instituting disciplinary proceedings and pursuing sanctions where appropriate by applying the standards set forth in Circular 230, Regulations Governing Practice before the Internal Revenue Service. The office also conducts extensive education and outreach to practitioners and other tax professionals. The OPR also has jurisdiction over appraisers who submit appraisals supporting tax positions and return preparers granted limited-practice privileges under the IRS's Annual Filing Season Program.


Download Circular 230

Circular 230 provides regulations governing practice before the IRS by attorneys, certified public accountants, enrolled agents and others who are subject to OPR’s jurisdiction.

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