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When to contact (and when not to contact) the Office of Professional Responsibility

Office of Professional Responsibility related issues.

If your question concerns –

Then contact or reference –

The regulations governing practice before the IRS

31 C.F.R. Part 10, published in pamphlet form as Treasury Department Circular 230

Disciplinary status of an individual who you believe practices before the IRS as–

attorney
certified public accountant
enrolled agent
enrolled actuary
enrolled retirement plan agent

Final Agency Decisions (FAD)

Internal Revenue Bulletin (IRB)

Other IRS Issues

If your question concerns –	Then contact or reference –
Disclosure or use of taxpayer-client information, including: Subpoenas or court orders for the production of client records Sale or other disposition of a tax preparation business Death of a tax preparer Use of client lists	26 U.S.C. 7216 and 26 C.F.R. 301.7216-1, -2, and -3 and 7216 Information Center or Office of Associate Chief Counsel (Procedure & Administration) Room 5503, CC:P&A 1111 Constitution Avenue, NW Washington, DC 20224 Phone: 202-622-3400
Powers of attorney issues, including Completing Form 2848, Power of Attorney and Declaration of Representative Withdrawing as a representative Validity of documents signed by representatives on behalf of taxpayers Authority of corporate officers to bind a corporation Representation of defunct business entities	26 C.F.R. 601.501-509, published in pamphlet form as Publication 216, Conference and Practice Requirements and Publication 947, Practice Before the IRS and Power of Attorney and Instructions for Form 2848 or Office of Associate Chief Counsel (Procedure & Administration) (see above)
Signing returns and other documents Record-keeping requirements for return preparers	Internal Revenue Code, Title 26, U.S.C. or Office of Associate Chief Counsel (Procedure & Administration) (see above)
CAF client listing request	see CAF Client Listing Request on the IRS Freedom of Information page
Your CAF number	See geographically assigned fax numbers on Instructions for Form 2848.
Status as an attorney	see Rominger Legal list of state bars
Status as a certified public accountant	see AICPA list of state accountancy boards

Page Last Reviewed or Updated: 2013-03-05