Office of Professional Responsibility Archives

Feature Article

IRS Procedures for Bypassing Authorized Representatives

The Right of Taxpayers to be Represented in their dealings with the Internal Revenue Service (IRS) is enshrined in the Taxpayer Bill of Rights.i The Internal Revenue Code (IRC) requires the issuance of... Patrick D. Dimmitt

Fall 2023, Feature Article, §10.20(a)(1), Letter 4016-B, Letter 4016-A, Letter 4020-B, §6304(a)(2), Office of Professional Responsibility, Taxpayer Bill of Rights, Letter 4020-C, Letter 4020-A

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, 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, ALJ

Ethical Considerations with Cryptocurrency Tax Preparation

Tax Tech

Ethical Considerations with Cryptocurrency Tax Preparation

Cryptocurrency taxation is an area that is here to stay, even though many tax professionals may wish otherwise. A March 2022 NBC News survey shows that more than 20 percent of American adults have interacted with cryptocurrency.i Some professionals... Matt Metras, EA

Sept/Oct 2022, Tax Tech, Form 8949, technology, cryptocurrency, bitcoin, ethics, Office of Professional Responsibility, Schedule C, Ethereum, Schedule 1, Form 8867

Feature Article

Your Top Ethics Questions Answered

Q: Contract law often looks to lack of choice when considering unconscionability. Do you think an unconscionable fee can occur when a client has a choice to not engage or disengage?... Karen L. Hawkins

Sept/Oct 2022, Feature Article, safe harbor, ABA Model Rule 1.5, OPR, §10.34, ethics, §10.34(d), Office of Professional Responsibility, Ridgely, due diligence, §10.27(b)(1), §10.27(c), §6694(a)(2), 10.27(b)(2), contingent fee, Notice 2008-43, §10.27, §10.27(b), unconscionable fee, conflict of interest, §10.27(c)(2)

Ethics

Consider Twice, Act Once!

Every member of the National Association of Enrolled Agents (NAEA) is charged with upholding our Code of Ethics and Rules of Professional Conduct in addition to complying with the ru... Elizabeth Ann “Betsey” Buckingham, EA

Sept/Oct 2022, Ethics, OPR, ethics, Office of Professional Responsibility, practice management, Code of Ethics, Ethics and Professional Conduct Committee, E&PC Committee, §10.33

Due Diligence: How Do You Do It and How Much Is Enough?

Feature Article

Due Diligence: How Do You Do It and How Much Is Enough?

When I was director of the Office of Professional Responsibility, one of the most frequent questions I received from tax professionals around the country was: "How do I know when I have done enough due diligence?" The ultimate answer: “It depends,” sho... Karen L. Hawkins

May/June 2021, Feature Article, Circular 230, FATCA, practice management, Schedule C, Social Security, due diligence, §10.22, OPR, Fair and Accurate Credit Transactions Act, ethics, §10.37, Office of Professional Responsibility

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

Feature Article

OPR Radar (for how long?)

You have been a licensed tax professional representing your clients before IRS for many years. On a current controversial complex case, unknown to you, the IRS agent you have been working with files a “Report of Suspected Practitioner Misconduct” with the Office of Professional Responsibilit... Ruth Ann Michnay, EA, CPA, USTCP

May/June 2019, Feature Article, Office of Professional Responsibility, U.S. Department of Justice, tax, EA, enrolled, agent, professional, practitioner, OPR, ethics