Somewhat perversely, the IRS is given the right to penalize or discipline return preparers and other persons practicing before the IRS. This right is often exercised when the representative is particularly effective in forcefully representing the taxpayer’s interests. Defending representatives against these penalties and disciplinary action is a special form of representation which requires familiarity with the applicable rules and procedures.
Our lawyers have defended multiple representatives in penalty and disciplinary actions. For several years with IRS Counsel, Steve was in charge of civil penalty programs aimed at representatives and appraisers. He has continued that representation of persons targeted for IRS penalties and disciplinary action by the IRS Office of Professional Responsibility (OPR).