Compliance
How the IRS TPMO Reshapes the Role of Tax Professionals
A new IRS office merges the Return Preparer Office and the Office of Professional Responsibility to streamline oversight and operations for credentialed and uncredentialed tax professionals.
By NomadicTax Research Team • 5-8 min read • July 6, 2026
## What is the new Tax Professional Management Office (TPMO)?
As of **June 28, 2026**, the IRS will merge two existing offices:
- **Return Preparer Office (RPO)**
- **Office of Professional Responsibility (OPR)**
These will be consolidated into the **Tax Professional Management Office (TPMO)**, led by Chris Pleffner.([irs.gov](https://www.irs.gov/newsroom/statement-on-new-tax-professional-management-office-tpmo?utm_source=openai))
Though combined under one umbrella, RPO and OPR retain their distinct missions and authorities. TPMO isn’t changing oversight responsibilities for credentialed vs. uncredentialed preparers—it aims for more efficient interaction with the tax professional community.([irs.gov](https://www.irs.gov/newsroom/statement-on-new-tax-professional-management-office-tpmo?utm_source=openai))
## Why this matters for tax pros
### Simplified communication lines
Tax professionals now have a single point of contact for both **return preparation oversight** and **professional responsibility/ethics issues**. Questions that once required interacting with both RPO and OPR may now be handled under TPMO’s coordination. This reduces duplication and confusion.
### Improved efficiency in reviews and disciplinary cases
Since RPO specializes in preparer registration, **standards**, and **testing**, while OPR handles enforcement and disciplinary actions, TPMO can streamline internal handoffs. Someone under review for both licensing and ethics might see a smoother process. Legal requirements remain unchanged, but the workflow may become faster.([irs.gov](https://www.irs.gov/newsroom/statement-on-new-tax-professional-management-office-tpmo?utm_source=openai))
### Compliance doesn’t change—but documentation matters more
Credentialed preparers still need to comply fully with licensing requirements. Uncredentialed ones (those not CPAs, EAs, attorneys) continue to have limited recognition by IRS. However, whether credentialed or not, adherence to Honesty in filing and ethical standards remain under OPR governance. With TPMO’s streamlined oversight, lapses could be more quickly identified and acted upon.
## Practical steps tax professionals should take
- **Review your credentialing status.** Know whether your profession is credentialed or uncredentialed, and what standards apply.
- **Document everything clearly.** Keep detailed records for preparer identity, tip reporting, ethics training, and due diligence in client recommendations.
- **Monitor IRS communications** closely from June 28, 2026 onward, as TPMO rolls out procedures that might affect processes like disciplinary reviews and credential renewals.
- **Stay current on regulations.** While TPMO aligns RPO and OPR, the underlying laws—such as those in the *One, Big, Beautiful Bill Act*—are still being implemented in areas like tips deduction, remittance tax, and reporting thresholds.
## Example Scenario
Alice is a seasonal barista who earned $10,000 in customer tips using cash and credit cards. Under the **“no tax on tips” deduction**, she qualifies if her occupation is on the official list and her tips meet defined criteria. If Alice’s employer misreports her occupation or tip-sharing plan, Alice might have to amend her return. Under TPMO, oversight of such issues—reporting, credentials, ethics—would be coordinated more efficiently among formerly separate entities.([irs.gov](https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-listing-occupations-where-workers-customarily-and-regularly-receive-tips-under-the-one-big-beautiful-bill?utm_source=openai))
**Bottom line:** TPMO doesn’t change what tax pros must do—it changes how the IRS manages oversight. For preparers, that means less administrative friction but also a sharper focus on meeting compliance and professional standards. The key is preparation: be organized, compliant, and ready for this new structure.