Mendes Weed, LLP offers tax & business law services, with a strong specialty in dealing with the OPR. This video covers some of the issues related to tax practitioners who represent persons before the IRS.

Practitioners who represent persons before the IRS must adhere to some guidelines.  For example, they:

  • Are subject to regulation pursuant to 31 U.S.C. §330.
  • Must demonstrate good character and a good reputation.
  • Must possess the necessary qualifications and competence to advise and assist persons in representing their cases.

Practitioners are subject to being disbarred, suspended from practice, or censured before the Department of Treasury if they:

  • Are proven to be incompetent or disreputable.
  • Have violated regulations under §330.
  • Have the intent to defraud or willfully and knowingly mislead a prospective person to be represented.
  • Have threatened the person being represented or a prospective person to be represented.

Here is some information regarding Circular 230

  • Circular 230 contains rules governing attorneys, CPAs, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing persons before the IRS.
  • The Office of Professional Responsibility, or OPR, has responsibility for matters involving practitioner conduct.

If a practitioner is being reviewed for possible disbarment, suspension, or censure by OPR, it is important that they meet with an attorney who is familiar with Circular 230.

  • In some cases, a formal complaint will be issued to a practitioner by the OPR, and the practitioner will need to respond to the complaint.  A lawyer who is familiar with Circular 230 can assist the practitioner in responding and defending their case before the administrative law judge if needed.
  • In other cases, an expedited suspension may be sought by OPR.  It is important to submit a response to OPR’s Order to Show Cause in such cases, request a conference, and know what important procedures to follow if the practitioner is unsuccessful in connection with the Order to Show Cause.
  • There are opportunities to appeal determinations at various times throughout this process.  An attorney who is familiar with OPR can assist a practitioner in making sure that they are aware of their appeal rights and in representing them in those appeals.

About Mendes Weed, LLP

We have attorneys that are licensed to practice law in California, but with respect to matters before OPR, can also represent you at a location more convenient to you, or in Washington D.C., if needed, for a conference.

For many practitioners, it is a very troublesome and worrisome time if they have a matter before the OPR.  An attorney with the requisite knowledge and experience can assist practitioners in navigating Circular 230 and give them the confidence to attend their conference or hearing as the case may be as well as provide a response that advocates their position to the fullest.

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