Kevin E. Thorn is the Only Former Senior OPR Enforcement Attorney in Private Practice With Unique Experience in Helping Tax Professionals Resolve Tax Practice Issues
Certain tax professionals, including enrolled agents, CPAs and tax attorneys, are held to high professional standards when practicing before the IRS. This means that when you're giving tax advice, representing clients in tax proceedings, contacting the IRS on behalf of a client or preparing tax returns, you must comply with a complex body of rules and regulations designed to ensure you behave with the utmost of professionalism and good character.
The IRS takes any suspected violations of the standards of tax practice very seriously, and issues which suggest that you are violating the professional regulations applicable to tax preparers could trigger an investigation by the IRS Office of Professional Responsibility (OPR). Both the individual tax preparer as well as the firm or organization the preparer worked with could potentially face serious discipline, so it is vital to respond to an investigation in an appropriate and assertive manner.
Thorn Law Group is here to help. Managing Partner Kevin E. Thorn is the only former IRS OPR attorney currently in private practice. His unique experience working within the OPR gives him rare insight into the agency’s operations that is invaluable to clients who are facing tax practice issues and allegations of misconduct. Kevin E. Thorn represents attorneys, CPAs, enrolled agents and all tax professionals who want to protect their reputations and their abilities to continue practicing. To find out more about how we can help with standards of tax practice issues, give us a call today at (202) 349-4033.
What Are the Standards of Tax Practice?
IRS Circular 230 sets forth the regulations applicable to tax professionals. Circular 230 establishes a wide array of standards of professional conduct and rules which must be followed by those who represent and advise individuals and businesses on a wide variety of tax matters. The regulations address:
- Required responses to the IRS upon requests for information
- Advising clients of errors or omissions on tax forms and advising clients of consequences
- The mandated exercise of extreme due diligence in preparing tax returns and documents and ensuring those documents are accurate
- A prohibition against unreasonably delaying the disposition of matters before the IRS
- The fees that tax professionals can charge, including a ban on contingent fees under certain circumstances.
- Return of client records
- Conflicts of interest
- Best practices for interacting with clients
- The provision of written advice
If any of these standards of tax practice are violated, penalties may be imposed, including public censure, suspension or disbarment of the right to practice before the IRS, monetary consequences and sometimes referral to be prosecuted criminally for violating the law.
Tax professionals do not want to take a chance on the IRS finding they failed to live up to the standards of professionalism expected of tax preparers. As a result, if you are accused of wrongdoing, are under investigation or are facing ay legal issues, it is important to get prompt legal help.
Contact Former Senior OPR Enforcement Attorney Kevin E. Thorn to Resolve Standards of Tax Practice Issues
Kevin E. Thorn, founder of Thorn Law Group, is the only attorney in private practice who was a Senior Attorney for the Office of Professional Responsibility. The insider knowledge of how the OPR works is invaluable in responding to standards of tax practice issues. Contact Kevin E. Thorn today to find out more about Mr. Thorn can help you to protect your career and your rights if you are under investigation by the OPR or accused of a professional violation.
