The Office of Professional Responsibility presented this seminar at the 2012 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

Circular 230 contains the standards of tax practice for all registered tax return preparers and enrolled agents. The OPR administers the substantive standards and makes recommendations for practitioner discipline. This session provides an overview of the scope of Circular 230, the oversight responsibilities of the OPR, the disciplinary process and sanctions.

To view this archived seminar, click below