News
- CAF numbers in “pending review” status PDF (05/08/24)
- Does your organization or association want a presentation by the Office of Professional Responsibility? PDF (04/16/24)
- De-CAFinating your client authorizations—Practice good records hygiene by filing a FOIA request for a CAF77 Report and Withdrawing Unneeded Authorizations PDF (03/11/24)
- The IRS never goes phishing PDF (01/22/24)
- Practitioner diligence obligations and the report of foreign bank and financial accounts PDF (11/29/23)
- Careful wisp(er) – Professional responsibility and data security: Practitioners’ obligation to have a written information security plan PDF (11/14/23)
- Requesting IRC 6103 information from the OPR PDF (09/28/23)
- Not all powers are the same: Using a durable power of attorney rather than a Form 2848 in tax matters PDF (08/28/23)
- Does your organization or association want a presentation by the OPR? PDF (07/06/23)
- Best practices: How to prepare for and what to do when a tax practitioner dies PDF (06/27/23)
- In-house tax professionals and Circular 230 PDF (06/15/23)
- Professional responsibility and the Employee Retention Credit PDF (03/07/23)
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Due process procedures in Circular 230 matters PDF (10/17/22)
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Refer practitioner misconduct to the Office of Professional Responsibility (OPR) PDF (2/22/22)
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OPR issues Spanish-language version of Form 8821 & Instructions PDF (03/30/21)
Guidance
- Revenue Procedure 81-38 PDF
- Section 6103 information (OPR’s Alert #2023-09) PDF
- Delegation Orders
- Circular 230 Practitioner e-Services Transcript Delivery System Access
- Practitioner diligence obligations and the report of foreign bank and financial accounts PDF
- OPR policy for Offshore Voluntary Disclosure Program PDF
- Contingent fees under Circular 230
- Circular 230 Tax Professionals