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

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

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

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

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

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

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, 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