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 |
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 |
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 |
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 | |
| Status as a certified public accountant |
Page Last Reviewed or Updated: 03-Aug-2012
