Internal Revenue Service

===Office of Professional Responsibility (OPR)===
{{main|Office of Professional Responsibility (IRS)}}
OPR investigates suspected misconduct by attorneys, CPAs and enrolled agents ("tax practitioners") involving practice before the IRS and has the power to impose various penalties. OPR can also take action against tax practitioners for conviction of a crime or failure to file their own tax returns. According to former OPR director Karen Hawkins, "The focus has been on [[roadkill]]{{snd}}the easy cases of tax practitioners who are non-filers."<ref>{{cite web|url=https://law.ggu.edu/press-room/profiles/alumni/karen-lee-hawkins|title=Karen Lee Hawkins|website=law.ggu.edu}}</ref> The current acting director is Elizabeth Kastenberg.<ref name="IRS OPR">{{citation-attribution|1={{cite web|url=https://www.irs.gov/tax-professionals/the-office-of-professional-responsibility-opr-at-a-glance|title=The Office of Professional Responsibility (OPR) At-A-Glance|publisher=US Internal Revenue Service |access-date=August 17, 2019}} }}</ref>
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