▁easy ▁cases ▁of ▁tax ▁pract ition ers ▁who ▁are ▁non - fil ers ." ▁ ▁In ▁F Y ▁ 2 0 1 8 , ▁OP R ▁opened ▁ 2 , 6 7 2 ▁new ▁sus pected ▁pract ition er ▁mis con duct ▁cases . ▁ ▁Refer r als ▁by ▁I RS ▁employees ▁OP R ▁provides ▁guidance ▁and ▁feedback ▁to ▁field / ag ency ▁sources ▁regarding ▁essential ▁refer ral ▁criteria ▁for ▁each ▁relevant ▁Circ ular ▁ 2 3 0 ▁provision . ▁ ▁Any ▁I RS ▁employee ▁who ▁bel ieves ▁a ▁pract ition er ▁has ▁viol ated ▁any ▁provision ▁in ▁Circ ular ▁ 2 3 0 ▁is ▁required ▁to ▁make ▁a ▁written ▁report ▁to ▁the ▁OP R ▁( 3 1 ▁C . F . R . ▁Section ▁ 1 0 . 5 3 ▁( a )). ▁Form er ▁OP R ▁director ▁Kar en ▁Haw kins ▁encourag ed ▁I RS ▁employees ▁to ▁make ▁dis cret ion ary ▁refer r als ▁because ▁such ▁refer r als ▁could ▁expose ▁a ▁pract ition er ' s ▁pattern ▁of ▁behavior . ▁ ▁Search ▁for ▁discipl ined ▁tax ▁profession als ▁ ▁OP R ' s ▁discipl inary ▁look - up ▁chart ▁contains ▁search able ▁information ▁regarding ▁cens ures ▁of ▁pract ition ers ▁for ▁Circ ular ▁ 2 3 0 ▁mis con duct ▁and ▁susp ensions ▁and ▁dis bar ments ▁of ▁individuals ▁from ▁practice ▁before ▁the ▁I RS . ▁▁ ▁The ▁list ▁contains ▁basic ▁information ▁on ▁over ▁ 3 , 0 0 0 ▁OP R ▁cens ures , ▁susp ensions , ▁dis