Glossary entry · credential
OPR
Office of Professional Responsibility — IRS office that administers Circular 230 and disciplines practitioners for violations.
Where OPR fits
OPR administers Circular 230 (31 CFR Part 10) and brings disciplinary actions under §10.50 (censure, suspension, disbarment, monetary penalty). Semi-annual sanction lists publish in the Internal Revenue Bulletin. As of May 2026 no published action is specifically tied to AI use — see our analysis for the empty-set finding and what's likely to change it.
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