IRS Announcement: Disciplinary Sanctions from the Office of Professional Responsibility

The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the IRS, which are set out in 31 C.F.R. Part 10, and which are published in pamphlet form as Treasury Department Circ. No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations. [Announcement 2024-11, 2024-9 I.R.B. 683 (Feb. 26, 2024)]