The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline and practice before the IRS under 31 CFR Subtitle A, Part 10 (Circular 230, Regulations Governing Practice before the Internal Revenue Service).

[2] According to former OPR director Karen Hawkins, "The focus has been on roadkill - the easy cases of tax practitioners who are non-filers.

[4] OPR provides guidance and feedback to field/agency sources regarding essential referral criteria for each relevant Circular 230 provision.

[1] Any IRS employee who believes a practitioner has violated any provision in Circular 230 is required to make a written report to the OPR (31 C.F.R.

[6] OPR's disciplinary look-up chart contains searchable information regarding censures of practitioners for Circular 230 misconduct and suspensions and disbarments of individuals from practice before the IRS.