Circular 230 Tax Professionals
Circular No. 230 (Rev. 8-2011)
Rules Governing Practice Before the Internal Revenue Service
Office of Professional Responsibility's 2011 & 2012 Stats
Disciplinary Results of cases processed by OPR
The Office of Professional Responsibility (OPR) At-a-Glance
Understand the Office of Professional Responsibility mission and operations as it pertains to the standards of practice for tax professionals.
Latest News from Office of Professional Responsibility (OPR)
The latest news from OPR
Rights and responsibilities of practitioners in Circular 230 disciplinary cases
Rules and procedures for practitioners who fail to comply with Circular 230.
Restrictions on Practitioners Disciplined by OPR
What tax practice activities are prohibited while under suspension/disbarment.
Overview of Circular 230 Disciplinary Proceedings
An Overview of the Procedures
Announcements of Disciplinary Sanctions
Office of Professional Responsibility Final Agency Decisions in disciplinary cases, and the Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censure Since 1998 taken Against Tax Professionals
When to contact (and when not to contact) the Office of Professional Responsibility
When to contact (and when not to contact) the Office of Professional Responsibility
Make a Complaint About a Tax Return Preparer
Taxpayers can use this site to find out how to file a complaint about a tax preparer.
Enrolled Agent Program
Special competencies are required to represent your client for audits and related tax matters before the IRS. Find out about the Special Enrollment Examination and how to become an Enrolled Agent.
Joint Board for the Enrollment of Actuaries
Information for Enrolled Actuaries, or for individuals who wish to become Enrolled Actuaries.
Enrolled Retirement Plan Agent Program
Information for enrolled retirement plan agents and individuals who wish to become enrolled retirement plan agents.
