The IRS Office of Professional Responsibility (OPR) is the office within the IRS that regulates the practice of representatives before the Treasury department, for violation of OPR regulations or “disreputable behavior.” OPR only has the authority to regulate “practitioners” which are defined as CPAs, attorneys, enrolled agents, enrolled actuaries, appraisers and Enrolled Retirement Plan Agents.  It does not regulate individuals who are solely tax preparers. Up until 2002 it was known as the Office of the Director of Practice. It was not known for vigorous enforcement of its mission. Then IRS Commissioner Mark Everson renamed the office, and tripled its staffing. Now tax practitioners need to be careful that they don’t run afoul of OPR since it has the authority to impose monetary fines, and to suspend or disbar tax attorneys and other practitioners from practice before the IRS.