Eta3 - Preparer Misconduct &sanctions

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Any taxpayer may file a complaint against a tax return preparer by

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Using form 14157 and submitting it to the return preparer's office

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A suspended or disbarred individual may still

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Appear before the IRS as trustee, receiver, Guardian,, executive or, or other fiduciary

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After disbarment, can petition or for reinstatement after

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5 years

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What are the sanctions may be imposed upon tax preparers

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Reprimand, cenure, monetary penalties, and suspension or disbarrment from practice before the IRS

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What office is responsible for matters relating to practitioner conduct, and exclusive responsibility for discipline including disciplinary proceedings

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Office of Professional Responsibility

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What office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education

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Return preparer's office

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In terms of a power of attorney, a individual who loses eligibility to practice before the IRS, the IRS

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Will not recognize it

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Failure to timely file tax returns or to pay taxes may be grounds for

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Denying an application for enrollment

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In what situation maybe IRS contact the taxpayer directly, even if a recognized representative is in place

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When the representative has unreasonably delayed or hindered in examination

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A tax preparer can not make disclosures to solicit additional business from an existing client that is not related to the IRS, for example disclosures to sell financial services. In this case the preparer

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would need written consent of the client.

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In 2011 the definition of preparer misconduct was expanded to include

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Willfully failing to e-file returns, failing to include a valid PTIN on tax returns

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A EA tax preparer must be in tax compliance. What does that mean

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All returns that are due have been filed and all taxes that are due have been paid

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Are enrolled retirement plan agents, ERPA s, required to obtain a PTIN

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No if they prepare only form 5300 or form 5500 series return

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Who is the OPR

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Office of Professional Responsibility has exclusive authority to institute disciplinary procedures against EA. It is independent and separate from IRS. It makes final determination on appeal from return preparers eligibility or suitability decisions . It does not process nor review PTIN applications

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If a preparer fails to respond to an initial complaint, the failure constitutes

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An admission of guilt and a waiver of the hearing

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OPR appeals are filed with

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Secretary of the Treasury

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The IRS is not required to comply with all the freedom of information act requests. The IRS may withhold an IRS record that falls under 1 of the nine statutory exemptions or by 1 of the 3 exclusions under be act. The exemptions protect against the disclosure of information that would

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would harm National security, privacy, proprietary interest of a business, government functioning, important interest

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OPR may start a proceeding for censure, suspension, or disbarment of a practitioner by filing a complaint. Except in unusual circumstances, a proceeding will not be instituted unless the proposed respondent previously

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Has been advised in writing of the law, facts, and conduct warranting such action and has been accorded an opportunity to dispute and assert facts, and make arguments.

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OPR makes public roster of persons censured suspended or disbarred from practice and the roster of all disqualified

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Appraisers

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May a person suspended from practice by the Office of Professional Responsibility for 4 months prepare tax return

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Yes. However the person may not practice before the irs during the suspension period

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Circular 230 permits an individual charged with violating the regulations under 230 to appear person or

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To be represented by counsel or other representative

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Who presides over a hearing on a complaint for disbarment based on violation of the laws or regulations governing practice before the IRS

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An administrative law judge

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An appeal from the initial decision ordering disbarment is made to

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The Secretary of the Treasury

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A suspended or disbarred individual may

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Appear before the IRS as trustee, or a witness for the tp. Furnish information at the request of IRS and receive information concerning tp from the IRS.

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A practitioner may appeal an OPR decision to the Secretary of the Treasury within how many days

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Within 30 days after the administrative law judge makes a decision on a complaint filed by the OPR , the practitioner make appeal the decision to the Secretary of the Treasury.

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A censure is a public reprimand. It does not prevent EA from

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Filing returns or representing taxpayers before the IRS