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IRS to merge two tax practitioner offices

June 13, 2026

The IRS said it will merge two offices that deal with tax practitioners — one that deals with misconduct and discipline, and another that administers the PTIN program — a move the AICPA opposed.

The IRS, in a recent statement, said it will form the Tax Professional Management Office (TPMO) by merging the Office of Professional Responsibility (OPR) and the Return Preparer Office (RPO).

The merger will “simplify and modernize” how the IRS interacts with tax professionals and supports workforce management requirements in Executive Order 14210, Implementing the President’s “Department of Government Efficiency” Cost Efficiency Initiative, the agency said.

In a letter sent in November to the RPO and OPR, the AICPA said the merger “would inappropriately consolidate credentialed and uncredentialed return preparers under OPR, create potential conflicts of interest and divert resources from the primary role of OPR.” Read more.