The IRS Office of Professional Responsibility (OPR) has created a standard letter for requesting tax information in OPR case files obtained as part of an inquiry into Circular 230 violations.
OPR is responsible for discipline imposed on CPAs and other individuals who practice before the IRS.
The standard letter functions as a request under Sec. 6103 for access to tax returns and related tax information, the OPR said in a news release.
A practitioner, or an authorized representative on a practitioner's behalf, can use the letter to request copies of the practitioner's own tax information, relevant tax information of other taxpayers or both the practitioner's tax information and the tax information of third parties, depending on the case, the OPR said. Read more.