Malcolm Rivera
The Office of Professional Responsibility (OPR) is responsible for matters relating to practitioner conduct and discipline, including disciplinary proceedings and sanctions. The Return Preparer Office (RPO) is responsible for matters related to the issuance of PTINs, acting on applications for enrollment, and administering competency testing and continuing education. To maintain active enrollment to practice before the Internal Revenue Service, each individual enrolled is required to have their enrollment renewed. The IRS will notify the individual of their renewal and issue an enrollment card. Individuals may lose their eligibility to practice before the IRS by not meeting the requirements for renewal of enrollment, requesting inactive retirement status, being suspended or disbarred, losing their state license to practice, or failing to meet other requirements.
| Characteristics | Values |
|---|---|
| Authority | Office of Professional Responsibility (OPR) |
| OPR's Responsibility | Interpreting and applying Circular 230, Regulations Governing Practice before the Internal Revenue Service |
| OPR's Authority | Ensuring tax professionals adhere to practice standards, the Internal Revenue Code, Treasury regulations, and other laws |
| OPR's Director's Responsibility | Administering and enforcing Treasury Department Circular No. 230 |
| Return Preparer Office's Responsibility | Matters related to the issuance of PTINs, acting on applications for enrollment, administering competency testing and continuing education for designated groups |
| Who is Subject to Circular 230? | Appraisers, attorneys, recognized representatives, enrolled retirement plan agents, certified public accountants, enrolled agents, enrolled actuaries, registered tax return preparers |
| Who Can Represent a Taxpayer? | Self, family member, attorney, certified public accountant, enrolled agent, enrolled actuary, registered tax return preparer |
| Who Cannot Represent a Taxpayer? | An individual convicted of any offense involving dishonesty or breach of trust |
| Who Can Appear as a Witness? | Family member, friend, any individual |
| Who Cannot Appear as a Witness? | N/A |
| Grounds for Losing Eligibility to Practice Before the IRS | Not meeting the requirements for renewal of enrollment, requesting to be placed in inactive retirement status, being suspended or disbarred, losing state license to practice as an attorney or certified public accountant, failure to meet requirements |
| Grounds for Denial of Enrollment | N/A |
| Grounds for Expedited Suspension | Suspension or revocation of a license to practice, conviction of a federal tax crime, violation of conditions imposed on a practitioner |
| Grounds for Denial of Enrollment | N/A |
| Requirements for Reinstatement of Active Status | Filing an application for renewal, providing evidence of completion of required continuing education hours |
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What You'll Learn
Representing a taxpayer at conferences, hearings, or meetings
To represent a taxpayer at such events, an individual must be designated as the taxpayer's representative and file a written declaration (Form 2848) with the IRS, stating their authorisation and qualification. This form is also known as a Power of Attorney and Declaration of Representative, and it allows the taxpayer to appoint someone to act on their behalf, with the appointed individual referred to as a POA. The POA must be eligible to practice before the IRS regarding the specific tax matter. While a Form 2848 is commonly used, the IRS may accept other forms of Power of Attorney if they meet certain requirements.
It is important to note that individuals representing taxpayers must be in good standing and not under suspension or disbarment. Suspended or disbarred practitioners may attend meetings but cannot advocate for the taxpayer or argue on their behalf. They can, however, respond to questions and provide factual information and documents.
To maintain their eligibility to practice before the IRS, individuals must meet renewal requirements, such as continuing professional education, and adhere to ethical standards as outlined by the Office of Professional Responsibility (OPR). The OPR is responsible for interpreting and enforcing Circular 230, which governs the standards for practice before the IRS.
Additionally, individuals representing taxpayers are expected to provide timely updates to their clients, maintain records, and implement data security and privacy plans that comply with applicable regulations.
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Preparing, filing, or submitting documents
Any individual who is authorized to practice before the IRS (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating their authorization and qualification to represent a particular taxpayer. Form 2848 can be used for this purpose.
There are several ways to file documents with the IRS. You can file your Form 1040 tax return electronically or on paper. If you are filing on paper, you can use tax preparation software or fill out the forms by hand and mail them to the IRS. If you are filing electronically, you can use tax preparation software or file directly with the IRS for free.
It is important to note that there are requirements and deadlines for filing documents with the IRS. For example, to file federal taxes, you need a taxpayer identification number (TIN), such as a Social Security number or employer identification number. Additionally, there is typically an annual tax deadline, such as April 15, 2025, for 2024 tax returns. If you need more time, you must request an extension by the April filing deadline. Failing to meet the deadline may result in penalties and interest.
To maintain eligibility to practice before the IRS, individuals must also ensure they meet the requirements for renewal of enrollment. This includes participating in continuing professional education and maintaining any required licenses, such as a state license to practice as an attorney or certified public accountant.
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Appearing as a witness for the taxpayer
Any individual who prepares appraisals supporting the valuation of assets in connection with federal tax matters may appear as a witness for the taxpayer. However, they have no representation rights.
Any attorney or certified public accountant (CPA) who is not currently under suspension or disbarment from practice before the IRS and is a member in good standing of the bar of the highest court of any US state may practice before the IRS. They must file a written declaration that they are qualified and authorized to represent the party or parties. CPAs do not need to file a written declaration before rendering written advice.
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Disciplinary proceedings and sanctions
The Office of Professional Responsibility (OPR) is the office within the IRS that has the exclusive responsibility for overseeing practitioners' compliance with Circular 230's standards and prohibitions, as well as for discipline, including instituting disciplinary proceedings and pursuing sanctions. Disciplinary proceedings are governed by Subpart D of Circular 230, “Rules Applicable to Disciplinary Proceedings”, which conform to the requirements of the Administrative Procedure Act (APA).
The OPR has the authority to impose sanctions such as censure, suspension, or disbarment from practice before the IRS. Before any sanctions are imposed, the practitioner, firm, or appraiser is provided with notice and an opportunity to respond and provide supporting evidence, as well as an opportunity for a formal disciplinary proceeding before an administrative law judge (ALJ). The OPR may also issue a private reprimand or a cautionary "soft letter", which closes the OPR's case after the practitioner has been given due process.
The disciplinary proceedings begin with a complaint filed against a practitioner, an appraiser, and sometimes a firm or other entity associated with the practitioner. The respondent to the complaint must file their answer with the IRS within 30 days from the date the complaint is served. Every allegation in the complaint that is not denied will be deemed to be admitted by the respondent and may be considered as proved. A complaint should contain a clear and concise description of the allegations that constitute the basis for the proceedings. Failure to answer the complaint as required will render a decision by default against the respondent.
During an investigation, the practitioner may propose a resolution of the matter, which may include a sanction or a non-disciplinary outcome. If the OPR and the practitioner cannot agree on a resolution and the OPR believes a sanction is appropriate, a disciplinary proceeding may be commenced against the practitioner. If a hearing is conducted, and after post-hearing briefs are submitted, the ALJ issues an Initial Decision and Order. The ALJ may find that the OPR has proven the allegations of the complaint and conclude that the practitioner committed violations of Circular 230, for which the practitioner should be sanctioned. The ALJ may then impose the sanction that the OPR proposed, or they may rule in the OPR's favour on the facts and law but increase or reduce the recommended sanction. Alternatively, the ALJ may reject both the OPR’s version of events and its recommendation of a sanction, and thus enter a decision dismissing the case. Following the ALJ’s Decision and Order, either party may appeal to the Treasury Appellate Authority.
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Renewal of enrollment
To renew enrollment, individuals must meet specific requirements, such as continuing professional education. Enrolled agents must obtain a minimum of 72 hours per enrollment cycle, with a minimum of 16 hours earned per year, two of which must focus on ethics. The IRS also requires continuing education to be provided by an IRS-approved CE provider.
Failure to meet the requirements for renewal may result in losing eligibility to practice before the IRS. Individuals who do not receive notification from the IRS about the renewal requirement are still responsible for ensuring timely renewal.
Additionally, enrolled agents should renew their IRS Preparer Tax Identification Number (PTIN) and stay updated with any changes in regulations or requirements. Former IRS employees seeking renewal may need to meet specific criteria, including technical experience and special competence in tax matters.
It is important to note that individuals representing taxpayers before the IRS must comply with the regulations outlined in Circular 230. This includes maintaining ethical standards, filing necessary tax returns, and ensuring no outstanding tax liabilities.
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Frequently asked questions
Practice before the IRS includes communicating with the IRS on behalf of a taxpayer regarding their rights, privileges, or liabilities, representing a taxpayer at conferences, hearings, or meetings with the IRS, and preparing, filing, or submitting documents with the IRS on behalf of a taxpayer.
Practitioners include CPAs, enrolled actuaries, and registered tax return preparers. An individual who has passed the RTRP exam is considered an unenrolled preparer and has limited rights of practice before the IRS.
Appearing as a witness for the taxpayer is not considered practice before the IRS. Individuals who are not practitioners may appear as witnesses or communicate information to the IRS on a taxpayer's behalf, but they cannot advocate for the taxpayer.
Individuals may lose their eligibility to practice before the IRS by not meeting the requirements for renewal of enrollment, requesting to be placed in inactive retirement status, being suspended or disbarred, losing their state license to practice, or failing to meet other requirements.
To maintain active enrollment, individuals must have their enrollment renewed. The IRS will notify the individual of their renewal and issue an enrollment card. A reasonable refundable fee may be charged for each renewal application.
