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,
ALJ,
DDA,
§6103,
Internal Revenue Bulletin,
Administrative Procedures Act,
OPR,
The Administrative Procedures Act,
final agency decision,
ethics,
APA,
FAD,
Office of Professional Responsibility,
criminal investigation,
Freedom of Information Act,
CI,
FOIA,
Form 8484,
Treasury Inspector General for Tax Administration,
General Legal Services,
TIGTA,
GLS,
administrative law judge,
deferred disciplinary agreement