The IRS Office of Professional Responsibility (OPR) plays a critical role in maintaining the integrity of tax administration in the United States. Established to oversee tax professionals—including certified public accountants (CPAs), enrolled agents (EAs), attorneys, and others who practice before the IRS—OPR ensures these individuals uphold professional and ethical standards.

The OPR’s primary mission is to protect taxpayers by enforcing rules against misconduct among tax professionals. This includes investigating allegations of unethical behavior such as fraud, false statements, conflicts of interest, and failure to comply with IRS rules and regulations.

Tax professionals regulated by OPR must adhere to standards outlined in Circular 230, which the IRS updates periodically. Circular 230 sets forth the duties and restrictions related to practice before the IRS, including requirements for competence, integrity, diligence, and confidentiality.

When credible complaints or evidence arise regarding professional misconduct, the OPR can initiate disciplinary actions. These can range from suspension or disbarment from practicing before the IRS to other sanctions, such as monetary penalties.

For taxpayers, understanding the role of OPR offers reassurance that there is a regulatory body ensuring tax professionals act ethically and competently. Taxpayers who suspect unethical behavior by their tax preparer or representative can file complaints with OPR for investigation.

For tax professionals, maintaining good standing with OPR is essential. It involves adhering strictly to Circular 230, staying informed about tax laws, and providing ethical, competent representation to clients.

To learn more or file a complaint, visit the official IRS OPR webpage: https://www.irs.gov/tax-professionals/enrolled-agents/office-of-professional-responsibility-opr

References:

  • IRS, Circular 230, Regulations Governing Practice Before the Internal Revenue Service (https://www.irs.gov/circular230)
  • IRS, Office of Professional Responsibility (https://www.irs.gov/tax-professionals/enrolled-agents/office-of-professional-responsibility-opr)