OPR Archives | EA Journal

Feature Article

Avoiding the Perils and Pitfalls of Fee Predicaments

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Summer 2024, Feature Article, ATAT, Social media, IRC, contingent fee, fees, refunds, Internal Revenue Code, §10.30, OPR, refund anticipation loans, ethics, RAL, Office of Professional Responsibility, §10.29, Circular 230, abusive tax avoidance transactions, CP2000

Feature Article

Caught ‘Tween the Devil and the Deep Blue Sea

“The devil and the deep blue sea…” The idiom harkens back to an era when wooden sailing vessels had a seam below the deck called the devil, which needed to be caulked regularly. Tasked with the job of sealing the devil, some unl... Jennifer MacMillan, EA

Summer 2024, Feature Article, entity, Circular 230, §10.29, qualified domestic relations orders, QDROs, self-interest, OPR, ethics, Office of Professional Responsibility, conflict

Feature Article

The Two Biggest Conflicts of Interest Overlooked by Tax Professionals

Election years always serve as a reminder to avoid conflicts of interest. They also serve as a reminder that it is often easier to identify someone else’s conflict of interest than one... Amber Gray-Fenner, EA, USTCP

Summer 2024, Feature Article, §0.29(a), ethics, Enron, Office of Professional Responsibility, Arthur Andersen, entity, Loving v. IRS, Circular 230, §7216, FBAR, stakeholder, Financial Crimes Enforcement Network, FinCEN, Foreign Bank Account Report, conflict of interest, OPR

Feature Article

The Advertising and Solicitation Restrictions in Circular 230

One of the last press releases from the Office of Professional Responsibility (OPR) announced a disciplinary settlement with an enrolled agent (EA) for violations ... Karen L. Hawkins

Summer 2024, Feature Article, solicitation, Model Rules of Professional Conduct, CPA, certified public accountant, OPR, MR 7.1, ethics, §10.51(a)(5), Office of Professional Responsibility, §10.30(d), Circular 230, 10.30(b), American Bar Association, fee, misconduct, §10.30, advertising

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, 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, DDA, §6103

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, 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), safe harbor, ABA Model Rule 1.5

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

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