OPR: CENTRAL RECORDS 2025

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The vision, mission, strategic goals and objectives of the Office of Professional Responsibility (OPR) supports effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law.
In 1975, following revelations of ethical abuses and serious misconduct by senior Department officials during the Watergate scandal, Attorney General Edward Levi issued an order establishing the Office of Professional Responsibility (OPR).
The Online Performance Review (OPR) system is used to manage the six steps of the performance review process.
The OPR has oversight authority over the conduct of those who practice on behalf of taxpayers before the IRS and exclusive responsibility for overseeing practitioners compliance with Circular 230s standards and prohibitions and for discipline, including instituting disciplinary proceedings and pursuing sanctions.
OPRs investigations involve allegations of misconduct at all levels of the Department. Many of OPRs investigations involve complex legal and ethical issues involving criminal prosecutions, national security matters, civil litigation, and other areas of the law handled by the Department.
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Share. Consistent with its practices and procedures, the Office of Professional Responsibility (OPR) publicly discloses information concerning its work as appropriate and to the extent permissible under privacy statutes, regulations, Department policy, and other applicable legal authorities.
The Owners Project Requirements document (OPR) establishes the owners goals, requirements and expectations for everything related to energy consumption and operation. The energy-related expectations and requirements of the building must be documented before the design phase of the project.

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