Every few months, The IRS's Office of Professional Responsibility will publish their naughty list. Unlike Santa's list, which is kept under lock and key in the North pole, the IRS publicly lists out attorneys, certified public accountants (CPAs), enrolled agents (EAs), enrolled actuaries, enrolled retirement plan agents, and appraisers who have been:
disbarred from practice before the IRS,
suspended from practice through consent,
placed under suspension from practice under the expedited proceeding provisions, or
have consented to the issuance of a censure.
In addition to disciplinary actions, attorneys, CPAs, and other listed tax professionals are barred from accepting assistance from, or assisting, any disbarred or suspended practitioner if the assistance relates to a matter constituting practice before the IRS; including knowingly aid or abet another person to practice before the IRS during the period of that person's suspension, disbarment or ineligibility. For example, if the IRS disbarred CPA 1, CPA 2 cannot assist CPA 1 to continue to practice before the IRS. CPA 2 also cannot aid CPA 1's assistant to practice on behalf of CPA 1.
Although everyone can access the various Disciplinary Sanctions lists, (here), taxpayers are not able to simply search all the lists at once. To verify that your tax professional is recognized by the IRS, you can use the search function here. If you are represented by a CPA or an attorney, professional licenses can be verified through the professional's state website.
These materials have been prepared by Le Tax Law, PLLC for informational purposes only. They are not intended to be and should not be considered legal advice.
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The information contained in this website is provided only as general information which may or may not reflect the most current legal developments. This information is not intended to constitute legal advice or to substitute for obtaining legal advice from competent, independent, legal counsel in the relevant jurisdiction.