Representation Before the Office of Professional Responsibility

What is the OPR?

The OPR is an office within the IRS that works under Title 31 authority to investigate reports of misconduct among tax practitioners, tax preparers, and other third parties in the tax system.

They cover issues related to powers of attorney, disclosure or use of taxpayer-client information, return preparer complaints, reporting of Foreign Bank and Financial Assets (FBAR), and responsibilities as defined under Circular 230.

The OPR’s jurisdiction has expanded over the years to include not only tax preparers, but also any qualified representative who has given written tax advice, appeared before the IRS, or associated accounting and law firms. The OPR can investigate a wide range of tax professionals for reports of misconduct.

If the OPR has contacted you, it is essential that you find experienced representation with an understanding of Circular 230 and experience working with the IRS.

If you want to learn more about the OPR and Circular 230, visit the OPR’s website.

California Tax Law Specialist

Partner Christina Weed has years of experience helping businesses and individuals with their complex California tax litigation issues. She is a licensed attorney with an LL.M. in Taxation from the University of San Diego and a Bachelor’s Degree in Accountancy. She serves as Chair of the Tax Section of the Contra Costa County Bar Association and is also a member of the Estate Planning Council Diablo Valley and the Tri-Valley Estate Planning Council.

In 2018, Christina became one of the first lawyers to argue a case in front of California’s Office of Tax Appeals.

Christina has been designated a Certified Specialist in Taxation by the State Bar of California.