OPR Alleged Misconduct and Circular 230
Posted in News on October 23, 2017
Tax professionals who practice before the Internal Revenue Service (IRS), including attorneys, CPAs and tax preparers, are bound by numerous federal regulations. Those regulations are found in 31 Code of Federal Regulations Title 10. The regulations and requirements imposed upon tax preparers found in this part of the federal code have all been collected into Circular 230. This Circular sets forth the many requirements imposed by federal law on professionals who prepare tax returns, provide clients with tax advice and communicate with the IRS on behalf of clients.
An alleged violation of any regulations found in Circular 230 can have very serious consequences for tax professionals. The end of a career, monetary penalties and even criminal prosecution can ensue if the IRS’s Office of Professional Responsibility (OPR) determines misconduct occurred. Having superior defense when facing severe government agency allegations of wrongdoing is vital for any tax professional, as not only can their professional reputation and personal life be tarnished, but the firm they are employed at may also face penalties.
OPR Investigates a Broad Range of Alleged Misconduct
In 2004, the Jobs Act expanded what it means to “practice” before the IRS. This means that a substantially larger number of tax professionals are now subject to the jurisdiction of the IRS’s Office of Professional Responsibility. Not only are accountants and attorneys held to OPR regulations, but anyone who provides written tax-related advice to clients, makes personal appearances before the IRS or submits documents to the IRS can be subject to discipline by the agency.
Not only can the OPR allege misconduct against a wide array of professionals, it also has an extensive period of time to take action. Although the OPR generally has five years to bring complaints against practitioners, IRS executives have suggested that action can be taken against tax professionals even up to 10 years after the alleged misconduct occurred.
The expansive power given to the OPR makes all tax professionals vulnerable to accusations that could derail their professional lives. It is vital to respond immediately when accused of misconduct to avoid possible penalties including public censure, loss of the ability to practice before the IRS and referral for criminal prosecution.
Get Help Responding to and Contesting OPR Misconduct Allegations From Former OPR Lawyer Kevin E. Thorn
If you have been accused of misconduct by the OPR, it is imperative that you seek legal counsel as soon as possible. Thorn Law Group provides representation to individuals and organizations when the OPR alleges misconduct occurred because a tax preparer violated regulations found in Circular 230. Our firm is trusted by clients to represent them in investigations and disciplinary proceedings because of the unparalleled experience that attorney Kevin E. Thorn brings to the table.
Mr. Thorn was a Senior Attorney with the IRS Office of Professional Responsibility and is currently the only attorney in private practice with a background working for the very government agency taking action against you. With insider knowledge of how OPR works, Mr. Thorn is uniquely positioned to develop a sound legal strategy for your case. With Kevin E. Thorn on your side, you can rest easy knowing you will be represented by an experienced, aggressive and dedicated attorney.