▁ 1 0 ▁( Circ ular ▁ 2 3 0 , ▁Reg ulations ▁G over ning ▁Pract ice ▁before ▁the ▁In ternal ▁Re venue ▁Service ). ▁A ▁tax ▁pract ition er , ▁sometimes ▁referred ▁to ▁as ▁a ▁tax ▁professional , ▁is ▁generally ▁an ▁att orney , ▁C PA ▁or ▁en rolled ▁agent . ▁ ▁OP R ’ s ▁vision , ▁mission , ▁strateg ic ▁goals ▁and ▁object ives ▁support ▁effective ▁tax ▁administration ▁by ▁ens uring ▁all ▁tax ▁pract ition ers , ▁tax ▁return ▁prepar ers , ▁and ▁other ▁third ▁parties ▁in ▁the ▁tax ▁system ▁ad here ▁to ▁professional ▁standards ▁and ▁follow ▁the ▁law . ▁▁ ▁OP R ’ s ▁goals ▁include ▁the ▁following : ▁( 1 ) ▁In cre ase ▁aw aren ess ▁and ▁understanding ▁of ▁Circ ular ▁ 2 3 0 ▁and ▁OP R ▁through ▁out re ach ▁activities , ▁( 2 ) ▁App ly ▁the ▁principles ▁of ▁due ▁process ▁to ▁the ▁investigation , ▁analysis , ▁enfor cement ▁and ▁lit ig ation ▁of ▁Circ ular ▁ 2 3 0 ▁cases ▁and ▁( 3 ) ▁Build , ▁train ▁and ▁motiv ate ▁a ▁coh es ive ▁OP R ▁team . ▁ ▁OP R ▁publish es ▁all ▁discipl inary ▁actions ▁in ▁the ▁In ternal ▁Re venue ▁Bul letin ▁( IR B ). ▁Pub lished ▁san ctions ▁include ▁c ensure , ▁susp ension ▁or ▁dis bar ment ▁from ▁practice ▁before ▁the ▁I RS . ▁ ▁According ▁to ▁former ▁OP R ▁director ▁Kar en ▁Haw kins , ▁" The ▁focus ▁has ▁been ▁on ▁road kill ▁- ▁the