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20.1.6.2
(02-08-2008)
Office of Professional Responsibility
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The Office of Professional Responsibility is responsible for overseeing:
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The Circular 230 rules governing practitioners (i.e., attorneys, certified
public accountants, enrolled agents, enrolled actuaries, and other persons
representing clients before the Service), and
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The rules relating to authority to practice before the Service, and the
duties, restrictions, and disciplinary action that pertain to such practice.
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The Office of Professional Responsibility also helps ensure the cooperation
and integrity of the practitioner community in the overall field of tax administration.
20.1.6.2.1
(02-08-2008)
Referral to the Office of Professional Responsibility- Cross Reference
IRM 4.32.2.12.4.2
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When the following penalties are asserted against a practitioner, an
information referral to the Office of Professional Responsibility (OPR) is
mandatory:
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IRC section 6694(a), Understatements Due to Unrealistic
Positions, and IRC section 6694(b), Willful or Reckless
Conduct, penalties when closed agreed by examiners, sustained in Appeals,
or closed without Appeal contact.
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IRC sections 6695(f),Negotiation of Check.
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IRC section 6700 and IRC section 6701, penalties when proposed.
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A referral is discretionary for IRC section 6695(a) through (e) penalties.
Normally referrals will be made if there are a number of similar penalties
asserted against the same practitioner, because this could indicate reckless
conduct or lack of competence.
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Federal courts have the authority to permanently prohibit individuals
from practicing before the IRS. This usually results from an IRC section 6700
or IRC section 6701 investigation. Examiners assigned promoter investigations
should contact the Office of Professional Responsibility and coordinate any
additional actions with it.
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Section 10.53(a) of Treasury Department Circular No. 230 requires Service
employees to make a written report to the Office of Professional Responsibility
when there is reason to believe that a tax practitioner has violated the rules
in the Circular. When disciplinary action is deemed appropriate, the report
will include sufficient detail, documentation, and exhibits to substantiate
the character and extent of the violation.
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Examiners may use Form 8484, Report of Suspected Practitioner
Misconduct, as the written report for Circular 230 action. Using this
form is optional. A written report may be made in any other format, but it
must contain all the information required by this form. The report is sent
directly to OPR, with a copy to the local Return Preparer Coordinator. There
is no Area Director approval authority required for an OPR referral. The referral
will be transmitted by memorandum explaining the preparers conduct, whether
an appeal will be made, and to what extent the preparer normally practices
before the Service.
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Mail or Fax the referral to the Office of Professional Responsibility
at:
IRS/Office of Professional Responsibility
Attn: Misconduct Reports Desk
1111 Constitution Avenue, NW
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