OPR (Office of Professional Responsibility) Proceedings
Protecting your right to practice. Preserving your reputation.
When the IRS Office of Professional Responsibility (OPR) contacts you, your ability to practice before the IRS is on the line. For attorneys, CPAs, EAs, enrolled actuaries/retirement plan agents—and even appraisers tied to IRS submissions—OPR actions can mean censure, suspension, or disbarment under Circular 230. At The Walton Firm—Exclusively Defending Tax Professionals, we move quickly to contain risk, defend your license, and safeguard your name.
Why tax professionals face OPR
- Due diligence and competency findings (e.g., credits, HOH, ERC patterns)
- E-file/EFIN and PTIN problems (unauthorized use, monitoring letters, revocations)
- Advertising & fee disclosures (misleading claims, “guaranteed refunds,” refund advances)
- Data-security lapses (breaches, shared logins, weak controls)
- Conflicts of interest / client funds issues
- Criminal or civil tax matters referred from CI/Exam or state boards
What’s at stake: public discipline, limits on client representation, collateral state-board consequences, employment and bank-product access, and long-term damage to your brand.
The OPR process (what to expect)
- Inquiry / Information Request – OPR asks for records, explanations, and policies.
- Positioning & Negotiation – We present a factual and legal narrative that mitigates or resolves allegations.
- Complaint & ALJ Hearing (if filed) – Contested matters proceed before an Administrative Law Judge.
- Decision / Sanction – Outcomes range from no action to censure, suspension, or disbarment; settlements (consent orders) are common.
- Appeal / Reinstatement – We pursue administrative appeal where warranted and plan for reinstatement if any sanction issues.
Our defense approach
Rapid Triage & Risk Map
- Pinpoint the alleged violations, the evidence OPR will rely on, and downstream risks (EFIN/PTIN, CI, civil exam, state board).
Evidence Build-Out
- Due diligence files, QC audits, training logs, role-based access/MFA proof, engagement letters, fee disclosures, marketing copies, incident/breach logs, e-file and bank-product reports.
Strategic Response
- Fact-first, standards-driven submission that addresses Circular 230 obligations, shows remediation, and narrows issues.
- Where appropriate, consent resolutions that avoid harsher sanctions, with compliance undertakings we design for you.
Hearing & Posture
- If OPR files a complaint, we litigate before the ALJ, challenge unreliable assumptions, and present mitigation, controls, and expert context.
Parallel-Proceeding Control
- Coordinate with CI, Exam, Return Preparer Office, and state boards so one step doesn’t create exposure elsewhere.
Documents we’ll gather fast
- Current WISP/Data-Security policies, MFA/VPN evidence, encryption settings
- QC/due diligence procedures; EITC/CTC/HOH/AOTC checklists; internal file-audit results
- Training & discipline logs; compliance attestations
- E-file logs, user-access reports, bank-product summaries, complaint/incident register
- Engagement letters, fee disclosures, marketing/website screenshots
- Ownership, location, and responsible-official records consistent with your IRS e-file application
Walton Wins
- OPR Inquiry Closed—No Discipline: OPR questioned ERC-related returns. We demonstrated robust due-diligence controls and independent review. Matter closed.
- Censure Instead of Suspension: Alleged advertising and fee-disclosure issues. We delivered corrective policy changes and training. Client received non-suspensory censure with reporting conditions.
- Early Reinstatement: Short suspension tied to EFIN suitability. We implemented access controls/MFA, performed third-party audits, and secured reinstatement at earliest eligibility.
Frequently Asked Questions
Please reach us at taxteam@thewaltonfirm.com if you cannot find an answer to your question.
No. OPR regulates practice before the IRS (professional conduct). CI investigates potential crimes. We manage both tracks when they overlap.
Many OPR sanctions are public. A key defense goal is avoiding public discipline or minimizing its scope and duration.
Yes—collateral consequences are real. We coordinate with state boards and your firm to mitigate spillover risk.
We frame it as unauthorized use or systems failure, pair it with documented remediation (MFA, least-privilege, encryption, audits), and push for non-suspension outcomes.
OPR readiness checklist (self-audit)
- Written QC & due-diligence program; periodic file audits with sign-offs
- Unique logins, MFA, least-privilege roles; monthly access reviews
- Encrypted storage, VPN for remote work; device-lock/wipe policies
- Accurate fee/advertising disclosures; no “guaranteed refunds” claims
- Incident/complaint log; rapid corrective-action workflow
- Consistent EFIN/PTIN records with current owners, locations, and officials
- Annual ethics training (Circular 230) and disciplinary steps for violations
An OPR letter is not the place to “explain it away.” It’s a legal proceeding that demands a strategic, documented defense.