Office of Professional Responsibility (OPR)

The Office of Professional Responsibility (OPR) is a division within the Internal Revenue Service (IRS) that oversees the compliance and conduct of tax professionals, such as attorneys, certified public accountants, and enrolled agents. Its main aim is to ensure these professionals adhere to ethical standards and regulations in their work. If a tax professional behaves unethically or violates tax laws, the OPR has the authority to investigate and impose penalties, including suspension or disqualification from practice before the IRS. This helps maintain trust and integrity in tax administration and ensures taxpayers receive fair and competent service.