Feature Article 
Defending Against an OPR Investigation and Beyond
I was able to observe first-hand for six years the mystery that constitutes the investigation and prosecution of a disciplinary case under Circular 230. And I must admit, I was a lot smarter about the process at the end of my tenure than at its begin... Karen L. Hawkins
Summer 2023,
Feature Article,
OPR, ethics, Office of Professional Responsibility, Freedom of Information Act, FOIA, Treasury Inspector General for Tax Administration, TIGTA, deferred disciplinary agreement, DDA, Internal Revenue Bulletin, The Administrative Procedures Act, APA, criminal investigation, CI, Form 8484, General Legal Services, GLS, administrative law judge, ALJ, §6103, Administrative Procedures Act, final agency decision, FAD
Feature Article
A Primer on Significant Sections of Circular 230 for the New Practitioner
Circular 230 imposes certain duties and restrictions upon all practitioners.i It also delineates 18 nonexclusive acts of incompetence and disreputable conduct for which a practitioner may be disciplined. If ... Karen L. Hawkins