IRS Deputy Director Justifies Circular 230 Proposals

Stephen Whitlock, Deputy Director of the Office of Professional Responsibility, defended proposed changes in Circular 230. The most controversial proposal would make open to the public OPR enforcement proceedings after the following steps had been taken: complaint, investment, allegation letter and practitioner response. Reasons given for the decision to open enforcement proceedings included enabling practitioners to understand the OPR process and to show that the OPR is independent of IRS enforcement activities. Other issues addressed included requirements related to written conflict of interest disclosures and tightening contingent fee rules.