Circular 230 Tax Professionals
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.
Final Case Dispositions on Tax Professionals
OPR's Disciplinary Cases
Latest News from Office of Professional Responsibility (OPR)
The latest news from OPR
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.
Make a Complaint Against a Tax Return Preparer
Use this site to find out how to file a complaint against a tax preparer.
Reference Center for Tax Professionals
Reference Forms and Publications (including Circular 230) for Tax Professionals
OPR List of IRB Disciplinary Actions
Office of Professional Responsibility Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censure Since 1998 taken Against Tax Professionals
FAQs Related to Tax Return Preparer Penalty Notices
Section 8246 of the Small Business and Work Opportunity Tax Act of 2007 amends several provisions of the Code to extend the application of the income tax preparer penalties to all tax return preparers. Section 6694 addresses tax return preparer penalty provisions.
Page Last Reviewed or Updated: April 20, 2009