Kevin E. Thorn, the Only Former Senior OPR Enforcement Attorney Currently in Private Practice, Is Uniquely Experienced to Help You Avoid OPR Penalties
Thorn Law Group is a leader in providing tax counsel and legal representation to clients throughout the United States and around the world. Our firm is home to a team of highly effective, solution-oriented tax attorneys. Each Washington DC tax attorney at Thorn Law Group is focused on delivering superior tax planning advice and resolving complex tax disputes in the most effective and efficient manner.
The legal professionals at our firm are former IRS tax attorneys. This experience gives us a strategic advantage when navigating clients through the complex procedures and structures of government agencies and allows us to provide unique and invaluable insight into IRS policies and procedures. We have advocated in cases that involve business tax concerns and international tax issues, such as the reporting policies for offshore bank accounts and voluntary disclosures. We have provided legal counsel in many cases that include criminal tax investigations and general IRS audits and appeals.
Kevin E. Thorn is the only former Senior OPR Enforcement Attorney who is currently in private practice. Today, as Managing Partner of Thorn Law Group, he represents professional tax advisors and firms throughout the country in ethical inquiries and enforcement actions. Past clients have included tax professionals, law firms, accounting firms, CPAs, enrolled agents and other entities.
Attorney Kevin E. Thorn has successfully navigated and resolved cases involving the IRS’ Office of Professional Responsibility. Mr. Thorn frequently lectures before national, state and local professional organizations on issues involving ethics, standards of practice, return preparer penalties and professional malpractice situations. He provides consultations for tax professionals, law firms, accounting firms and other entities on ethical issues and Circular 230. Additionally, he has written and commented extensively in national publications on topics relating to the IRS’ Office of Professional Responsibility and Ethics.
Providing Clarity on Circular 230
Circular 230 is the governing body of regulations of practice for attorneys, CPAs, enrolled agents, enrolled actuaries, return preparers and appraisers before the Internal Revenue Service. In this article, Kevin E. Thorn provides a rare look inside the IRS’s Office of Professional Responsibility, shedding light on how the OPR handles and conducts business.
How the OPR Works
The Office of Professional Responsibility is an agency that investigates professional licenses and professional misconduct, and determines if alleged misconduct is actionable. Once the OPR determines it has jurisdiction and that no statute of limitations issues are involved, the Enforcement Attorney assigned to the case will evaluate the facts and attempt to gather additional evidence to determine whether the OPR has an actionable claim against the practitioner. More often than not, this is when the attorneys at the OPR decide which, if any, section of Circular 230 is implicated by the facts or the alleged misconduct.
During this part of the evaluation process, many cases are closed without the OPR issuing an allegation letter. However, if the OPR attorney determines that the case is actionable and that the evidence supports the issuance of an allegation letter or another type of letter, then the Enforcement Attorney will move the investigation forward and start the process of writing the appropriate letter.
Contact Former Senior IRS OPR Attorney Kevin E. Thorn Today to Resolve Your OPR Matters
With years of experience as a former Senior IRS OPR attorney and currently the only former OPR lawyer in private practice, Kevin E. Thorn is uniquely positioned to advise you on OPR matters and will help you avoid OPR penalties. Contact Kevin E. Thorn today for a consultation at (202) 349-4033, and for the most up-to-date information on the IRS’s Office of Professional Responsibility investigations, visit Thorn Tax Law.
