Circular 230 Tax Professionals | |
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Circular No. 230 (Rev. 8-2011) Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service About the Office of Professional Responsibility (OPR) Understand the Office of Professional Responsibility mission and operations as it pertains to the standards of practice for 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 Latest News from Office of Professional Responsibility (OPR) The latest news from OPR Overview of Circular 230 Disciplinary Proceedings An overview Announcements of Disciplinary Sanctions Office of Professional Responsibility Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censure Since 1998 taken Against Tax Professionals Final Agency Decisions in Disciplinary Cases OPR's Disciplinary Cases Make a Complaint Against a Tax Return Preparer Use this site to find out how to file a complaint against a tax preparer. Eligibility to Practice before the IRS OPR updated Information. 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 Agents (ERPA) The Enrolled Retirement Plan Agent (ERPA) program is a new category of practitioner who may practice before the IRS. |
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Page Last Reviewed or Updated: August 25, 2011