Standards of Practice for Tax Professionals

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Tax Professionals are subject to the following rules of professional conduct:


Standards of Conduct for Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries

Circular 230 Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service


Links to Latest News regarding the Federal Register Version of Changes Made to Circular 230


Final Rules on Written Tax Opinion Standards


Proposed Standards for Certain Opinions Related to Tax Exempt Bonds


Standards of Conduct for Tax Return Preparers Who Are Not Attorneys, Certified Public Accountants, Enrolled Agents, or Enrolled Actuaries


Pub 470 Limited Practice Without Enrollment (This publication contains rules relating to limited practice as a taxpayer's representative, without enrollment, before the IRS.)


General Information for Representing Taxpayers


Pub 216 Conference and Practice Requirements for Representation of Taxpayers Before the Internal Revenue Service Under the Authority of a Power of Attorney (This publication contains rules relating to power of attorneys representing taxpayers before the IRS.)


Pub 947 Practice Before the IRS and Power of Attorney (This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.)


Form 2848 Power of Attorney and Declaration of Representative (This form is used by tax professionals who are authorized by taxpayers to represent them before the IRS.)


Form 8821 Tax Information Authorization (This form is used by individuals or organizations designated by taxpayers to receive or inspect their confidential tax return information, but do not authorize the individuals or organizations to represent them before the IRS.)


How to File a Complaint Against a Tax Professional


Complaints Against Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries


A complaint should be written in a letter format. The letter should include the tax practitioner's name, address, telephone number, designation (i.e., attorney, certified public accountant, enrolled agent, enrolled actuary, etc.), a detailed description of the allegations, and any documents that support those allegations. Please direct all referrals to:


Internal Revenue Service
Office of Professional Responsibility
SE:OPR, Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224


or by facsimile at 202 -622-2207


If you have questions concerning an allegation, you may email us at OPR@irs.gov .


For additional information, you may refer to Complaints Against Tax Professionals Frequently Asked Questions.


Here is the form: Complaints form; also see add'l info


Complaints against an unenrolled tax return preparer should be directed to 1-800-829-0433.


Helpful Links About Enforcement Actions Taken Against Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries


Internal Revenue Bulletins (IRBs)


The following IRBs provide information on disciplinary actions taken against attorneys, certified public accountants, enrolled agents, enrolled actuaries for suspensions, censures, disbarments, and resignations. Since the publication of these IRBs, a practititioner's eligibility to practice before the Internal Revenue Service may have been restored. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224 or you may email us at OPR@irs.gov .


Department of Justice Tax Press Releases


Follow the DOJ Tax Press Releases links to obtain information about permanent injunctions that prohibit tax practitioners from representing taxpayers before the IRS.


http://www.usdoj.gov/tax/taxpress2004.htm


http://www.usdoj.gov/tax/taxpress2003.htm


State Bar for Disciplinary Actions Taken Against Attorneys


Search on the link to obtain disciplinary actions taken against attorneys by each state bar associations.


http://www.romingerlegal.com/natbar.htm


State Boards of Accountancy for Disciplinary Actions Taken Against Certified Public Accountants


Follow the link to the homepage, click NASBA MEMBERS in left margin, then Board of Accountancy on menu bar, and click on the desired state to obtain disciplinary action taken by each state board against certified public accountants.


[www.nasba.org National Association of State Boards of Accountancy]


Additional Resources and Helpful Links


EA Frequently Asked Questions


Article to the Tax Professional Community


link no longer available - Brien Downing's National Association for Enrolled Agents Journal Article on Tax Compliance]


Enrolled Agent and Enrolled Actuary Programs


Search on the links provided to obtain information about the Office of Professional Responsibility programs.


How to Become an Enrolled Agent


How to Become an Enrolled Actuary


Source: IRS.gov (this links to a later version of the page above)

Personal tools