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Circular 230 Tax Professionals

Circular No. 230 (Rev. 8-2011)
Rules Governing Practice Before the Internal Revenue Service

The Office of Professional Responsibility (OPR) At-a-Glance
Understand the Office of Professional Responsibility mission and operations as it pertains to the standards of practice for tax professionals.

Latest News from Office of Professional Responsibility (OPR)
The latest news from OPR

Rights and responsibilities of practitioners in Circular 230 disciplinary cases
Attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents and registered return preparers are subject to the rules of Circular 230, Regulations Governing Practice before the Internal Revenue Service.

Restrictions on Practitioners Disciplined by OPR
What tax practice activities are prohibited while under suspension/disbarment.

Overview of Circular 230 Disciplinary Proceedings
An overview

Announcements of Disciplinary Sanctions
Office of Professional Responsibility Internal Revenue Bulletins List of Announcements for Disbarments, Suspensions, Resignations, and Censure Since 1998 taken Against Tax Professionals

Final Agency Decisions in Disciplinary Cases
OPR's Disciplinary Cases

Make a Complaint About a Tax Return Preparer
Use this site to find out how to file a complaint about a tax preparer.

Enrolled Agent Program
Special competencies are required to represent your client for audits and related tax matters before the IRS. Find out about the Special Enrollment Examination and how to become an Enrolled Agent.

Joint Board for the Enrollment of Actuaries
Information for Enrolled Actuaries, or for individuals who wish to become Enrolled Actuaries.

Enrolled Retirement Plan Agent Program
Information for enrolled retirement plan agents and individuals who wish to become enrolled retirement plan agents.

Page Last Reviewed or Updated: 22-Jan-2013