The Office of Professional Responsibility

The Office of Professional Responsibility, also known as OPR, establishes and enforces standards of competence and conduct for tax professionals, including Enrolled Agents, Attorneys, CPAs, and other individuals and groups covered by IRS Circular 230. OPR has exclusive responsibility for practitioner conduct and discipline, including instituting disciplinary proceedings and pursuing sanctions. It functions independently of the Title 26 enforcement components of the IRS. An OPR investigation can have devastating consequences for a tax professional and could lead to censure (a public reprimand), suspension (one to fifty-nine months), or disbarment (five years) of the professional. In addition to censure, suspension or disbarment, OPR may propose a severe monetary penalty on any practitioner or a firm, or both, involved in conduct subject to sanction. The firm represents tax professionals in OPR investigations and in administrative proceedings brought by OPR. If OPR has commenced an investigation, it is critical that the target of that investigation obtain advice and representation from a qualified tax professional.