Freedom of Information Act Archives

Feature Article

Lessons from a Rogue Revenue Officer

I do not have scientific data to back this up, but my 30 years’ experience has led me to believe that something along the lines of 98 percent of the folks at the Internal Revenue Service (IRS) are ha... John A. Mitchell, EA

Fall 2023, Feature Article, Internal Revenue Manual, Freedom of Information Act, collection due process, Form 2848, LLC, Central Authorization File Unit, power of attorney, Form 9297, Letter 4020-C, Letter 4020-A, IRC §7502(a), §7502(f), Form 2751, Form 4180, Letter 1153, appeals officer, trust fund recovery penalty, revenue officer

Defending Against an OPR Investigation and Beyond

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

A Primer on Significant Sections of Circular 230 for the New Practitioner

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

May/June 2021, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, practice management, noncompliance, Freedom of Information Act, Form 2848, 26 U.S.C. §7525, FOIA, American Bar Association, Model Rules of Professional Responsibility, Ridgley

An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)

Feature Article

An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)

Internal Revenue Code (the IRC or the Code) §6751(b)’s supervisory approval requirement has been a hotly litigated issue over the past few years. This article will introduce you to §6751(b) and help explain how supervisory approval is obt... Frank Agostino and Phillip J. Colasanto

Jan/Feb 2021, Feature Article, penalties, Section 6751(b), Freedom of Information Act, collection due process