Office of Professional Responsibility.

• Position: IRS modernization

According to IR 2003-3, the IRS recently created a new Office of Professional Responsibility (OPR) as part of its ongoing modernization effort; Brien Downing is the director.

The OPR is in charge of enhancing the oversight of tax professionals. It replaces the office of the Director of Practice and will be responsible for licensing enrolled agents. In addition, it will investigate allegations of misconduct and negligence against agents, attorneys, accountants and other...