This presentation will review provisions of Circular 230 related to diligence and competence, including discussion of key principles and their application in discipline cases considered by the Office of Professional Responsibility.
IRS
Director of Office of Professional Responsibility
Stephen A. Whitlock is the Director of the Office of Professional Responsibility. Steve previously served as the Director, Whistleblower Office where, as the first to hold this role, he oversaw development of the program, set policy and provided oversight for Service action on information provided by whistleblowers. Prior to that, Steve held the position of Deputy Director, Office of Professional Responsibility where he oversaw the conduct of attorneys, CPAs, enrolled agents, enrolled retirement plan agents, actuaries and appraisers who practice before the IRS under Treasury Circular 230. Steve also served as the Director, Commissioner’s Complaint Processing and Analysis Group, which designed and implemented a plan for the new organization to receive, monitor and resolve complaints and other correspondence from or about IRS employees. Prior to joining the IRS, Steve held numerous leadership positions within the Office of the Inspector General and the Department of Defense. Steve holds a Bachelor of Arts degree in Political Science from Auburn University, a Juris Doctor degree from Catholic University, and a Masters in Business Administration degree from George Mason University.
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CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222