The Return Preparer Office (RPO) and the Office of Professional Responsibility (OPR) will be operating under a new Tax Professional Management Office, effective June 28, 2026. (E-news for Tax Professionals, Issue No. 2026-23) According to the IRS, this is being done to simplify and modernize how it interacts with the tax professional community.
This reorganization will not change the distinction between credentialed tax professionals and uncredentialed tax preparers. The RPO and OPR will continue to operate independently and the merger will have no impact on how IRS oversees the tax professional community.
The RPO oversees preparer tax identification numbers (PTINs), enrollment programs, IRS approved continuing education providers, and the Annual Filing Season Program for tax return preparers.
The OPR oversees those professionals who practice before the IRS, such as attorneys, CPAs, and Enrolled Agents to ensure they are in compliance with Treasury Department Circular No. 230, Regulations Governing Practice before the IRS.We do not believe that this merger will not impact the Tax Practitioner Hotline because this is currently overseen by the Taxpayer Services Unit.
We will provide additional information concerning this restructuring as it becomes available.
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