Office of Professional Responsibility Archives

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

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

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, tax, EA, enrolled, agent, professional, practitioner, OPR, ethics, Office of Professional Responsibility, U.S. Department of Justice