Circular 230 (Revised 6-2014) (PDF) Regulations Governing Practice before the Internal Revenue Service Circular 230 (SP) (Revised 6-2014) (PDF, in Spanish) Reglamentos que rigen el ejercicio ante el Servicio de Impuestos Internos The Office of Professional Responsibility (OPR) At-a-Glance The Office of Professional Responsibilities' (OPR) vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law. OPR Webinar Information The Office of Professional Responsibility (OPR) webinars cover tax practice regulations, diligence obligations and professional responsibilities for tax professionals. Frequently Asked Questions OPR: Frequently Asked Questions (FAQs) regarding OPR and Circular 230 Tax Professionals Subscribe to News and Updates from OPR Subscribers will be notified by e-mail of current and up-to-date news and information Speaking Engagements Request a speaking engagement Information for Tax Professionals OPR and Other IRS Related Issues Disciplined Practitioners Disciplinary Sanction - Internal Revenue Bulletin, Final Agency Decisions (FADs), Search for Disciplined Tax Professionals, OPR's Case Dispositions, and Guidance on Restrictions During Suspension or Disbarment Latest News and Guidance from OPR The latest news from OPR
Circular 230 (Revised 6-2014) (PDF) Regulations Governing Practice before the Internal Revenue Service
Circular 230 (SP) (Revised 6-2014) (PDF, in Spanish) Reglamentos que rigen el ejercicio ante el Servicio de Impuestos Internos