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The Office of Professional Responsibility (OPR) establishes and enforces Standards of Practice for Tax Professionals like enrolled agents, attorneys, CPAs, and other individuals and groups covered by IRS Circular 230.

Tax Professionals are subject to the following rules of professional conduct:

• Circular 230 : Standards of Conduct for Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries.

  Circular 230 list the regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service. There are changes proposed by IRS Circular 230

• Pub 470 : Practically anyone can represent any taxpayer before the IRS and Pub 470 lists the rules relating to limited practice as a taxpayer's representative, without enrollment, before the IRS. Those tax return preparers who are Not Attorneys, Certified Public Accountants, Enrolled Agents, or Enrolled Actuaries should refer this publication for their responsibilites and Standards of Conduct.
• Pub 216 : This publication contains rules relating to power of attorneys representing taxpayers before the IRS.
• Pub 947 : This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.
• Form 2848 : This form is used by tax professionals who are authorized by taxpayers to represent them before the IRS.
• Form 8821 : This form is used by individuals or organizations designated by taxpayers to receive or inspect their confidential tax return information, but do not authorize the individuals or organizations to represent them before the IRS.


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