bar ments , ▁and ▁mis cell aneous ▁restrictions ▁on ▁practice , ▁such ▁as ▁permanent ▁inj unction s ▁and ▁den ial s ▁of ▁limited ▁practice ▁to ▁un en rolled ▁tax ▁return ▁prepar ers ▁due ▁to ▁mis con duct . ▁The ▁list ▁covers ▁the ▁last ▁ 2 5 ▁years , ▁which ▁align s ▁with ▁the ▁OP R ’ s ▁record - ret ention ▁requirement . ▁▁ ▁The ▁list ▁provides ▁a ▁pract ition er ' s ▁last ▁name , ▁first ▁name , ▁middle ▁initial ▁( if ▁applicable ), ▁city , ▁state , ▁design ation , ▁discipl inary ▁san ction , ▁effective ▁date , ▁ending ▁date ▁( the ▁pract ition er ▁is ▁now ▁in ▁good ▁standing ▁and ▁may ▁represent ▁tax pay ers ▁before ▁the ▁Service ). ▁The ▁spread sheet ▁is ▁search able ▁using ▁the ▁“ Sort ▁& ▁Filter ” ▁and ▁“ Find ▁& ▁Select ” ▁features . ▁▁▁ ▁To ▁report ▁issues , ▁concerns ▁or ▁any ▁problems ▁that ▁you ▁may ▁experience ▁contact ▁the ▁OP R ▁at ▁In ternal ▁Re venue ▁Service , ▁Office ▁of ▁Professional ▁Res p ons ibility , ▁SE : OP R , ▁Room ▁ 7 2 3 8 / IR , ▁ 1 1 1 1 ▁Constitution ▁Avenue ▁N W ., ▁Washington , ▁DC ▁ 2 0 2 2 4 ▁or ▁f ax ▁to ▁# 8 5 5 - 8 1 4 - 1 7 2 2 . ▁ ▁Return ▁Pre par er ▁Office ▁OP R ▁targets ▁question able ▁practices ▁by ▁tax ▁return ▁prepar ers ▁and ▁tax ▁relief ▁companies . ▁Cons um ers ▁can ▁report