OPR (Office of Professional Responsibility) defense
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 submission, OPR actions can mean censure, suspension, or disbarment under Circular 230.
Why tax professionals face OPR
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.
Frequently Asked Questions
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.
Protect Your Credentials. Defend Your Business.