Final Case Dispositions on Tax Professionals |
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Final regulations issued under Circular 230 on September 26, 2007 allowed the Office of Professional Responsibility (OPR) to publish decisions on its cases, once they become final agency decision. A decision becomes the final agency decision at one of two points:
1) After an administrative law judge issues a decision and either party has not appealed the decision to the Secretary of the Treasury or his designee within 30 days, or;
2) After the Secretary of the Treasury or his designee has issued his or her decision. Although the practitioner may further appeal the decision of the Secretary of the Treasury to the Federal District Court, the decision may be made public, and the term of any suspension or disbarment will begin, at that point.
Final Agency Decisions Final Agency Default Decisions
Standards of Practice for Tax Professionals
OPR At-A-Glance
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Page Last Reviewed or Updated: December 02, 2008