Title 31 Monetary Penalty Assessments

The American Jobs Creation of 2004 provides the IRS with the authority to impose a monetary penalty against any representative that practices before the IRS for certain conduct. Before the 2004 Act, there was only the authority to suspend or disbar a practitioner from practice before the IRS. This monetary penalty is processed under Title 31 U.S.C. 330 and should be a minimal volume.

Title 31 Monetary Penalty cases are exclusively handled by the Office of Professional Responsibility (OPR). OPR is also responsible for:

Collection activity

Interest calculation for assessment

Notice issuance

ANMF account history section update

OPR will enter into a Settlement Agreement (similar to a closing agreement) with the individual practitioner, firm, or entity. Headquarters will send the Settlement Agreement to the Kansas City Submission Processing Campus via memorandum. Use the Settlement Agreement as authority for assessment and a substitute return.