The pros-and-cons list enjoys a long and storied history, going back at least as far as 1772, when Benjamin Franklin advised his friend and fellow scientist Joseph Priestley to “divide half a s heet of p aper by a l ine into two columns, writing over the one Pro, and over the other Con.” But how useful is a pros-and-cons list, really? It’s only fitting to consider the pros and cons of this popular decision-making tool: The Pros To report issues, concerns or any problems that you may experience please contact the OPR at Internal Revenue Service, Office of Professional Responsibility, SE:OPR, Room 7238/IR, 1111 Constitution Avenue NW., Washington, DC 20224 or fax to 20.Pondering an important decision? Chances are that you will consider drawing up a list of pros and cons of the options. The spreadsheet is searchable using the 'Sort & Filter' and 'Find & Select' features. The list provides a practitioner's last name, first name, middle initial (if applicable), city, state, designation, disciplinary sanction, effective date, ending date (the practitioner is now in good standing and may represent taxpayers before the Service). The OPR will also make updates to reflect reinstatements to practice after the end of a practitioner's suspension or disbarment from practice, and to remove data related to a disciplinary sanction once the date it was imposed passes the 25-year mark. The document will be updated to add new entries when a disciplinary announcement is published in the IRB. The list covers the last 25 years, which aligns with the OPR's record-retention requirement.

The list contains basic information on over 3,000 OPR censures, suspensions, disbarments, and miscellaneous restrictions on practice, such as permanent injunctions and denials of limited practice to unenrolled tax return preparers due to misconduct.

The OPR's solution is to compile the information into a searchable Excel document file.

Currently, members of the public can only learn that a practitioner was sanctioned by reviewing each of the announcements of discipline published in the Internal Revenue Bulletin (IRB) on irs.gov, or by using a commercial subscription service (such as Tax Notes Today) that reports instances of Circular 230 discipline.

The Office of Professional Responsibility's (OPR) disciplinary look-up contains searchable information regarding censures of practitioners for Circular 230 misconduct and suspensions and disbarments of individuals from practice before the IRS.

Search a list in filelocator pro