Refer Practitioner Misconduct to the Office of Professional Responsibility (OPR)

Internal Revenue Service (IRS) sent this bulletin at 02/22/2022 07:26 PM EST

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Alerts from Office of Professional Responsibility (OPR)

February 22, 2022

OPR Resources

Circular 230 Tax Professionals

Circular No. 230 (Rev. 6-2014)

Frequently Asked Questions

Issue Number: 2022-02

Inside This Issue

Refer Practitioner Misconduct to the Office of Professional Responsibility (OPR)

The IRS needs your help in identifying practitioners who fail to meet their obligations under Circular 230, including misconduct in the preparation of taxpayers’ federal tax returns. Use Form 14157, Return Preparer Complaint, to report suspected misconduct by practitioners and check the appropriate box if the preparer is an attorney, certified public accountant or enrolled agent. A Spanish-language Form 14157 is also available. For more information, visit OPR’s webpage.

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