Regulation of Tax Professionals
The regulation of tax professionals requires aggressive attention. It is unfortunate that we need to spend the amount of time and effort which is necessary to provide comprehensive guidance on the regulation of tax professionals. However, there has been a proliferation of “bad apples” that warrants it. So here we go:
Validation of Circular 230 Tax Professional Credentials
Certified Public Accountants
The first step when you consider engaging a tax professional is verification of their credentials and review of professional disciplinary history. The tools available to perform that task include:
cpaverify.org – is a CPA lookup tool populated by official state regulatory data sent from Boards of Accountancy to a central database. The website represents the first ever single-source national database of licensed ‘ and CPA firms. Determine a CPA or CPA firm’s credentials without having to search each of the 55 Boards of Accountancy website individually.
Enrolled Agent Validation
The Internal Revenue Service provides a tool for the validation of Enrolled Agent credentials.
Need to verify whether someone is an enrolled agent? You may email requests for enrolled agent status verification directly to firstname.lastname@example.org. Please include the following information in your request:
- First and Last Name
- Complete Address (if available)
- Enrolled Agent Number (if available)
Attorney License Look Up
Lawyer Legion is our “go to” for attorney license lookups for all fifty states, legal associations, legal specialty credentials, and quick links for basic legal research. When seeking detailed access for information about members of the California Bar, you can find that here.
Internal Revenue Service
Office of Professional Responsibility
SE:OPR – Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224
There is a critical analysis that must be considered in much of the analysis of Confidence Levels Tax Reporting Positions
The Internal Revenue Service’s [“IRS’s”] Office of Professional Responsibility [“OPR”] is the point of contact for Circular 230 tax practitioner professional discipline and regulation.
OPR’s organizational structure includes three major segments: Office of the Director, Legal Analysis Branch, and Operations and Management Branch.
OPR is committed to:
- Independent, fair and equitable treatment of all tax practitioners consistent with our Title 31 authority and principles of due process.
- Rendering fair and independent determinations regarding alleged misconduct in violation of Circular 230, Regulations Governing Practice before the Internal Revenue Service.
- Educating/maintaining tax professionals’ knowledge of relevant Circular 230 provisions.
- Providing guidance and feedback to field/agency sources regarding essential referral criteria for each relevant Circular 230 provision.
- Strengthening partnerships with other parts of the IRS and with external practitioner organizations.
- Developing procedures that ensure timely case resolution.
- Developing policies and regulations that ensure fair and equitable disposition of Circular 230 cases.
- Developing and implementing proactive strategies for identifying violations of Circular 230.
OPR maintains an FAQ for Circular 230 Tax Professionals that can be found here.
Where to Complain
- IRS OPR Circular 230 Tax Professional Complaint – is submitted in a letter to OPR.
- IRS Return Preparer Complaint
- IRS Return Preparer – FRAUD or CRIMINAL CONDUCT
- IRS Identity Theft Affidavit
- IRS CPE Provider Complaint
- IRS Impersonation Scam Reporting
- IRS Waste and Abuse Reporting
- Whistleblower Retaliation Reporting
- Government Contractor Fraud Reporting
IRS Tax Return Preparer Office – Non-Professionals [e.g. Not Subject To Circular 230]
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
Procedures for filing a Freedom of Information Request can be found here.
Treasury Inspector General for Tax Administration [“TIGTA”]
audits, investigations, and inspections and evaluations protect and promote the fair administration of the Federal tax system and work to ensure that the Internal Revenue Service (IRS) is properly doing its job.
TIGTA reports directly to the Secretary of the Treasury and has oversight and review responsibility that extends to the IRS Office of Chief Counsel, the IRS Oversight Board, and the Taxpayer Advocate Service.
A maintains a highly skilled, proactive, and diverse Inspector General organization dedicated to working in a collaborative environment with key stakeholders to foster and promote fair tax administration.
Congress established the Treasury Inspector General for Tax Administration (TIGTA) in 1998 to provide independent oversight of IRS activities. Through its audit programs, TIGTA promotes efficiency and effectiveness in the administration of internal revenue laws. TIGTA dedicated to the prevention and detection of fraud, waste, and abuse affecting tax administration.
IRS Office of the Taxpayer Advocate
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS and is your voice at the IRS.The Taxpayer Advocate Service (TAS) is your voice at the IRS. We ensure you are treated fairly, and know and understand your rights. If you are having tax problems and have not been able to resolve them with the IRS, you may be eligible for free TAS help.
The IRS has adopted a Taxpayer Bill of Rights that includes 10 fundamental rights that every taxpayer has when interacting with the IRS:
- The Right to Be Informed.
- The Right to Quality Service.
- The Right to Pay No More than the Correct Amount of Tax.
- The Right to Challenge the IRS’s Position and Be Heard.
- The Right to Appeal an IRS Decision in an Independent Forum.
- The Right to Finality.
- The Right to Privacy.
- The Right to Confidentiality.
- The Right to Retain Representation.
- The Right to a Fair and Just Tax System.
- Local Taxpayer Advocate Office can be found here.
From Our Blog
Cannabis Practice Group
- Cannabis Practice Group
- Frequently Asked Questions [FAQ’s] – Cannabis
- Client Support Portal
- Accounting Services for Cannabis Businesses
- Income Tax Compliance for Cannabis Businesses
- California Cannabis Resources
Industries We Serve
CPA Professional Services
- CPA Professional Services
- Technology Consulting
- Google Cloud – G Suite, Chrome, Android
- Xero Accounting – and Add-On Market Place