[Video] Accountant Malpractice-Representing Accountants Before the OPR and in Civil Court

Mendes Weed, LLP represents accountants involved in malpractice cases.

Accountants must follow Generally Accepted Auditing Standards (GAAS) and General Accepted Account Principles (GAAP).  In addition, CPAs or accountants who practice before the Internal Revenue Service are regulated by the Office of Professional Responsibility or OPR.

Mendes Weed, LLP has experience representing accountants before OPR and in civil court.  Even though accountants may take steps to provide competent accounting services that are in line with any relevant regulations, accountants may find themselves facing a lawsuit or complaint.  In these cases, it is important to meet with counsel right away to discuss the facts and applicable law of your case.

Often times, a client may not like the result that occurs at the end of an IRS audit, or perhaps they are unhappy with the amount of their tax liability.  However, said results or tax liabilities may not be the fault of the accountant.  If litigation is imminent, it is important to know your rights and options right away.  Mendes Weed, LLP has experience with tax law-related matters as well as the law as it relates to accountants and is in a unique position to offer assistance to accountants who may be facing litigation or disciplinary action.

If you are an accountant and have questions or concerns as they pertain to this topic, we hope you will contact our office to schedule a consultation.

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[Video] What is the OPR? Representing Tax Practitioners Before the OPR

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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Lisa Janine MendesReviewsout of 5 reviews
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Christina Weed - Taxation Law Specialist
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Appearing Before the Office of Professional Responsibility

Appearing Before the Office of Professional Responsibility

If you are an individual tax practitioner, tax preparer, attorney, or working for an internal compliance program, you must be aware that any misconduct that could result in disciplinary action from the Office of Professional Responsibility (OPR).

When you receive notice to appear before the OPR, your career, reputation, and livelihood are at risk. It’s in your best interest to contact an experienced Tax Attorney who is familiar with the OPR and its proceedings.

OPR’s Jurisdiction

Changes to the OPR’s jurisdiction have expanded to include tax preparers as well as any qualified representatives (including accounting or law firms) who have given written tax advice or appeared before the IRS.

If you are unsure of whether you fall under the OPR’s jurisdiction, it is imperative that you contact a professional Tax Attorney for clarity.

Situations that Could Cause Disciplinary Action in front of the OPR

Unsure of what actions might cause you to receive notice from the OPR?  It’s beneficial for you to know.

Here’s a list of some of the reasons you can be under investigation.  Again, we cannot stress enough how important it is for you to contact a knowledgeable Tax Attorney for clarification if you think you are in violation.

OPR Review & Possible Loss of License:

  • Tax non-compliance
  • Personal felony conviction or other convictions that involve dishonesty or breach of trust
  • A conviction of a crime under Title 26 of the United States Code
  • Court sanctions in a civil or criminal proceeding relating to a taxpayer’s tax liability or the practitioner’s tax liability
  • Client misconduct complaint
  • Dishonesty
  • Misrepresentation
  • Others

Representing a Client in Front of the OPR

As an experienced Tax Attorney representing clients throughout the United States, I am able to help tax practitioners who are under review by the OPR.

Recently, I was contacted by a client from the East coast who was under review by OPR.  The case involved significant review and due diligence on the part of Mendes Weed, LLP to adequately prepare and represent him in front of OPR.

Don’t Let This Happen to You 

If you get a notice from the OPR, meet with a professional Tax Attorney who has experience representing clients in front of the OPR. Timeliness and thoroughness are of utmost importance in this matter.

Mendes Weed, LLP is a Northern California-based firm who will advocate for your best interests to the full extent of the law. Our experience with the OPR, Circular 230, and tax litigation is valuable when representing you and your future.  Call us today (925) 390-3222.

We have three offices to serve you.  Visit our website for more information about the OPR.

Disclaimer: The tips and materials provided on this page are for informational purposes only, offered as public service. No information on this website should be considered legal advice or used as a substitute for legal advice. For legal advice, you should contact an attorney directly.




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Best of the East Bay Attorneys
Lisa Janine MendesReviewsout of 5 reviews
Walnut Creek Chanber of Commerce logo
Christina Weed - Taxation Law Specialist
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