IRS Naughty List: New Look-Up Chart to Track Tax Practitioner Disciplinary Actions

The IRS’s Office of Professional Responsibility (OPR), which is in charge of enforcing the standards and procedures of tax practice, has revamped its approach in regard to publishing information on disciplined tax practitioners. It is now easier than ever to check to see if a tax practitioner is on the IRS’s naughty list through an IRS link to a searchable Microsoft Excel Spreadsheet called a Look-Up Chart.  

Treasury Department Circular No. 230 (Circular 230)

Treasury Department Circular No. 230 (Circular 230) sets out the standards and procedures that every tax practitioner must follow when representing clients before the IRS. Tax practitioners who engage in misconduct that violates a Circular 230 rule receive much more than a lump of coal and are subject to disciplinary actions such as a censure, suspension, or disbarment from practice.

Circular 230 requires the OPR to publish announcements of disciplinary actions from the last 25 years in the Internal Revenue Bulletin (IRB). Previously, the only way to research a tax practitioner’s disciplinary record was to review each edition of the IRB, which could be time-consuming and cumbersome. The addition of the Look-Up Chart makes it easier to pinpoint particular information such as a full name, city, state, practitioner designation, disciplinary action type, and/or effective date.

Going forward, the OPR will continue to publish disciplinary action announcements in the IRB, but will also update the Look-Up Chart to reflect new information. Once a disciplinary action is over 25 years old, the OPR will remove its entry from the Look-Up Chart. This addition to the website provides taxpayers with moreprotection  from the Scrooges and Grinchs of the world.

The OPR’s Look-Up Chart can be found here: https://www.irs.gov/tax-professionals/enrolled-agents/search-for-disciplined-tax-professionals.

Please contact us with questions and visit the Our Thoughts On blog for more tax related articles.

 

our thoughts on

array(2) { [0]=> string(1) "9" [1]=> string(2) "59" }
International Tax Update: OECD Releases Latest Edition of Model Tax Convention
Additional Opportunity Zone Regulations Issued
Wayfair Sales and Use Tax Legislation Developments
West Virginia Enacts Special Apportionment Rules for Motor Carriers
Sales Tax - New Legislation Wayfair Trends in 2019
The List of Nondeductible Expenses Continues to Grow

Register to receive our weekly newsletter with our most recent columns and insights.

Have a question? Ask us!

We’d love to hear from you. Drop us a note, and we’ll respond to you as quickly as possible.

Ask us

contact us

Map of Pittsburgh Office
Pittsburgh

One PPG Place, Suite 1700
Pittsburgh, PA 15222

contactsd@schneiderdowns.com
p:412.261.3644     f:412.261.4876

Map of Columbus Office
Columbus

65 East State Street, Suite 2000
Columbus, OH 43215

contactsd@schneiderdowns.com
p:614.621.4060     f:614.621.4062