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Sanctionable conduct and the Office of Professional Responsibility

SEE 3 Chapter 7 · IRS outline 1C1, 1C2, 1C4

Every rule in the last six chapters has a back end: what happens when a practitioner breaks it. This chapter follows a fictional case, OPR's complaint against a preparer named Carl Voss, from the first referral to an appeal, so Theo can see the machinery: which conduct is disreputable, which sanctions exist, who decides, how sure they must be, and how a disbarred practitioner can someday come back.

In this chapter

1. How a case reaches OPR
2. Disreputable conduct: the §10.51 list
3. More disreputable conduct, and the §10.52 standard
4. The four sanctions
5. The proceeding: complaint, answer, hearing, appeal
6. After the decision: effect, publicity, reinstatement and expedited suspension

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Incompetence and disreputable conduct
• badges of fraud
• censure, suspension, disbarment and monetary penalties
• complaints, hearings and appeals
• reinstatement

Chapter 6: Written advice and tax return positions · Chapter 8: Frivolous submissions, fraud and taxpayer penalties