Circular 230 Tax Professionals
Circular No. 230 (Rev. 8-2011)
Rules Governing Practice Before the Internal Revenue Service
The Office of Professional Responsibility (OPR) At-a-Glance
Understand the Office of Professional Responsibility mission and operations as it pertains to the standards of practice for tax professionals.
Latest News from Office of Professional Responsibility (OPR)
The latest news from OPR
Rights and responsibilities of practioners in Circular 230 disciplinary cases
Attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents and registered return preparers are subject to the rules of Circular 230, Regulations Governing Practice before the Internal Revenue Service.
Overview of Circular 230 Disciplinary Proceedings
An overview
Announcements of Disciplinary Sanctions
Office of Professional Responsibility Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censure Since 1998 taken Against Tax Professionals
Final Agency Decisions in Disciplinary Cases
OPR's Disciplinary Cases
When to contact (and when not to contact) the Office of Professional Responsibility
When to contact (and when not to contact) the Office of Professional Responsibility
Make a Complaint About a Tax Return Preparer
Use this site to find out how to file a complaint about a tax preparer.
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.
