The Office of Professional Responsibility (OPR) administers the laws for the practice of attorneys, CPAs, enrolled agents, enrolled actuaries and appraisers before the IRS as set forth in Treasury Department Circular No. 230. In addition, OPR reviews applications from individuals who wish to become enrolled agents or enrolled actuaries.
OPR was established in January 2003 as the successor office to the Director of Practice Office. Some differences between OPR and the former Director of Practice Office are that OPR has:
- A redefined mission
- Additional staffing
- A different reporting structure
- Expanded enforcement efforts to include issues having greater impact on tax administration
You can learn more about the Office of Professional Responsibility at its website, http://www.irs.gov/taxpros/agents/index.html.