The Internal Revenue Service is reorganizing its units devoted to tax practitioners, creating a new Tax Professional Management Office that will oversee the Return Preparer Office and the Office of Professional Responsibility, starting June 28.
Processing Content
The new TPMO will be led by Chris Pleffner, who is currently director of the Return Preparer Office and has worked at the IRS since 2009, according to his LinkedIn profile. The IRS said the change will support the federal workforce management requirements of President Trump's Executive Order 14210, which focuses on improving organizational efficiency across federal agencies.
"The merger will benefit tax professionals and the taxpayer community by creating improved efficiencies and simplified operations, thus making it easier to work with the Service," said a statement Monday by an IRS spokesperson. "This reorganization under TPMO will not change the distinction between credentialed tax professionals and uncredentialed tax preparers. The missions of RPO and OPR will remain intact and will operate independently within their respective roles and authorities. Aside from improved efficiencies, the merger will have no impact on how the IRS oversees the tax professional community."
The IRS Return Preparer Office is traditionally tasked with overseeing Preparer Tax Identification Numbers, enrollment programs, IRS approved continuing education providers, and the Annual Filing Season Program for tax preparers, according to information on IRS.gov. The Office of Professional Responsibility interprets and applies the Circular 230 rules governing tax professionals and investigates potential violations of the regulations. OPR also addresses practitioner misconduct through administrative actions such as reprimands, sanctions, suspensions from practice, monetary penalties and disbarment. It also promotes voluntary compliance by tax pros via education and outreach with established tax professional and practitioner-centric groups as well as other public and private stakeholder organizations and associations.
Last November, the American Institute of CPAs sent a letter to the IRS opposing the merger of the two offices. "The AICPA strongly opposes any effort to combine OPR and RPO because it would inappropriately consolidate credentialed and uncredentialed return preparers under OPR, create potential conflicts of interest, and divert resources from the primary role of OPR," wrote AICPA Tax Executive Committee chair Cheri Freeh in the letter. "Ultimately, this would sow confusion among taxpayers trying to understand the differing qualifications and practice rights of preparers, which would harm taxpayers and erode taxpayer confidence in our tax system."
The IRS lost about 27% of its staff last year amid cutbacks by the Elon Musk-led Department of Government Efficiency, including through voluntary buyouts and retirements under a series of Deferred Resignation Programs. However, the IRS is now looking to refill its ranks and began posting openings on a federal jobs site.
